Jaguar Auto Company provides general car maintenance to customers. The companys fiscal year-end is December 31. The December 31, 2024, trial balance (before any adjusting entries) appears below. Accounts Debits Credits Cash $124,600 Accounts Receivable 19,500 Supplies 28,800 Prepaid Insurance 25,800 Equipment 113,000 Accumulated Depreciation $55,000 Accounts Payable 14,700 Salaries Payable 0 Deferred Revenue 60,900 Interest Payable 0 Notes Payable 36,800 Common Stock 76,400 Retained Earnings 12,700 Dividends 7,500 Service Revenue 245,000 Salaries Expense 168,500 Depreciation Expense 0 Insurance Expense 0 Supplies Expense 0 Utilities Expense 13,800 Interest Expense 0 Totals $501,500 $501,500 In addition, the co