On December 31, 20X1, the ledger of Hunter Company contained the following account balances: Cash Accounts receivable Supplies Equipment Accumulated depreciation Accounts payable Jessica Hunter, Capital $33,000 Jessica Hunter, Drawing 2,900 Fees income 2,100 Depreciation expense 26,000 Salaries expense 2,500 Supplies expense 3,000 Telephone expense 60,750 Utilities expense $26,000 53,750 2,750 17,000 3,000 2,600 4,650