On December 31, after adjustments, Gomez Company's ledger contains the following account balances: 101 Cash 111 Accounts Receivable 121 Supplies 131 Prepaid Rent 141 Equipment 142 Accumulated Depreciation-Equipment 202 Accounts Payable 301 Andrea Gomez, Capital (12/1/2016) 302 Andrea Gomez, Drawing 401 Fees Income 511 Advertising Expense 514 Depreciation Expense-Equipment 517 Rent Expense 519 Salaries Expense 523 Utilities Expense $ 28,200 Dr. 15,900 Dr. 2,100 Dr. 38,700 Dr. 45,000 Dr. 1,050 Cr. 6,600 Cr. 46,620 Cr. 6,300 Dr. 114,960 Cr. 3,900 Dr. 810 Dr. 2,700 Dr. 19,800 Dr. 5,820 Dr