On December 31, Hernandez Company had the following adjusted trial balance: Account Titles Debit Credit Cash 19,800 Accounts Receivable 9,080 Prepaid Rent 6,440 Equipment 38,300 Accumulated Depreciation 6,800 Accounts Payable 32,910 Capital Stock 23,400 Retained Earnings 21,900 Dividends 14,700 Sales 73,400 Sales Discounts 500 Sales Returns and Allowances 1,750 Cost of Goods Sold 44,040 On December 31, Hernandez Company had the following adjusted trial balance: Account Titles Debit Credit Cash 19,800 Accounts Receivable 9,080 Prepaid Rent 6,440 Equipment 38,300 Accumulated Depreciation 6,800 Accounts Payable 32,910 Capital Stock 23,400 Retained Earnings 21,900 Dividends 14,700 Sales 73,400 Sales Discounts 500 Sales Returns and Allowances 1,750 Cost of Goods Sold 44,040