On December 31, Hawkin's records show the following accounts. Cash $ 8,500 Accounts Receivable 1,200 Supplies 3,200 Equipment 15,300 Accounts Payable 7,700 Common stock 13,000 Retained earnings, December 1 5,700 Dividends 2,300 Services Revenue 17,700 Wages Expense 8,000 Rent Expense 3,200 Utilities Expense 2,400