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Laker Incorporated's fiscal year-end is December 31, 2018. The following is an adjusted trial balance as of December 31 Accounts Cash Supplies Prepaid Rent Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Advertising Expense Rent Expense Utilities Expense Debit Credit $ 11,200 35,000 26,000 $ 2,200 22,000 36,000 8,200 3,200 54,800 8 19,200 12,200 9,200 7,200 Totals $ 123,200 123,200