Laker Incorporated's fiscal year-end is December 31, 2018. The following is an adjusted trial balance as of December 31 Accounts Cash Supplies Prepaid Rent Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Advertising Expense Rent Expense Utilities Expense $ 12,000 39,000 30,000 $ 3,000 30,000 9,000 54,000 4,000 20,000 13,000 10,000 8,000 Totals $136,000 136,000