On December 31, Bell Co. had the following list of accounts Accounts Payable Accounts Receivable Advertising Expense Beginning Retained Earnings Capital Stock 33,500 Ending Retained Earnings 26,100Legal Expense 7,600Prepaid Rent 13,000 Rent Expense 43,300Supplies 38,900Supplies Expense 52,800 Unearned Revenue 23,900 13,000 3,400 14,900 9,700 16,300 8,200 6,400 Cash Consulting Revenue Dividends