On December 31, Hawkin's records show the following accounts. Cash Accounts Receivable $ 5,300 700 Supplies 2,400 Equipment 14,200 Accounts Payable 6,100 Common stock 7,900 Retained earnings, December 1 4,100 Dividends 1,200 Services Revenue 16,100 Wages Expense 8,000 Rent Expense 1,600 Utilities Expense 800 Use the above information to prepare a December balance sheet for Hawkin. Hint. Retained Earnings on December 31 equals $8,600.