Problem 3-5 (Part Level Submission) The accounts listed below appeared in the December 31 trial balance of the Riverbed Theater. Debit Credit $196,432 Equipment $60,310 Accumulated Depreciation-Equipment Notes Payable 144,000 384,400 Admissions Revenue Advertising Expense 14,490 Salaries and Wages Expense 58,010 2,240 Interest Expense