North Star prepared the following unadjusted trial balance at the end of its second year of operations ending December 31. Account Titles Debit Credit Cash $12,000 Accounts Receivable 6,000 Prepaid Rent 2,400 Equipment 21,000 Accumulated Depreciation $1,000 Accounts Payable 1,000 Income Tax Payable 0 Common Stock 24,800 Retained Earnings 2,100 Sales Revenue 50,000 Salaries and Wages Expense 25,000 Utilities Expense 12,500 Rent Expense 0 Depreciation Expense 0 Income Tax Expen