Lumina Co. was organized on April 1 2017. The company prepares quarterly financial statements. The adjusted trial balance amounts at June 30 are shown below. Debit Credit Cash 6,300 Accumulated Depreciation-Equipment 800 580 Notes Payable Accounts Receivable 5,000 Prepaid Rent 700 800 Accounts Payable Supplies 400 800 Salaries and Wages Payable Equipment 12,200 Interest Payable 60 600 Unearned Rent Revenue Dividends 300 Salaries and Wages Expense 7,400 Common Stock 11,980 Rent Expense 2,000 Service Revenue 11,700 Rent Revenue 1,100 Depreciation Expense 800 $32,040 Supplies Expense 100 Utilities Expense 400 Interest Expense 60 $32,040