Exercise 3-11 (Part Level Submission) The adjusted trial balance of Kingbird Cooper Co. as of December 31, 2017, contains the following KINGBIRD COOPER CO. ADJUSTED TRIAL BALANCE DECEMBER 31, 2017 Debit Credit $20,562 Cash Accounts Receivable 8,010 3,370 Prepaid Rent 19,140 Equipment $5,985 Accumulated Depreciation-Equipment 6,790 Notes Payable 6,562 Accounts Payable Common Stock 21,090 Retained Earnings 12,400 Dividends 4,090 Service Revenue 12,680 7,930 Salaries and Wages Expense Rent Expense 2,178 Depreciation Expense 227 Interest Expense 165 165 Interest Payable $65,672 $65,672