Exercise 4-20 (Part Level Submission) Selected year-end account balances from the adjusted trial balance as of December 31, 2017, for Pina Colada Corp. is provided below. DebitCredit Accounts Receivable Dividends Depreciation Expense Equipment Salaries and Wages Expense Accounts Payable Accumulated Depreciation-Equipment Unearned Rent Revenue Service Revenue Rent Revenue Rent Expense Retained Earnings Supplies Expense $74,050 26,830 13,460 217,060 92,920 $54,060 117,100 23,360 187,480 6,320 3,670 63,040 1,430