On December 31, Hawkin's records show the following accounts. Cash Accounts Receivable Supplies $ 5,300 700 2,400 Equipment 14,200 Accounts Payable 6,100 Hawkin, Capital, December 1 12,000 Hawkin, Withdrawals 1,200 Services Revenue. 16,100 Wages Expense 8,000 Rent Expense Utilities Expense 1,600 800