Rae Services, Inc. provides healthcare diagnostics for patients with autoimmune diseases. At the end of their first year of operations, Rae Services account balances are shown in the adjusted trial balance shown below:

$\backslash$table$[[\backslash$table$[[$Rae Services, Inc.$],[$Adjusted Trial Balance$],[$December $31,2012]],,],[,,],[$Cash$,177,500,],[$Accounts receivable,$142,500,],[$Supplies$,4,650,],[$Prepaid insurance,$2,200,],[$Equipment$,87,600,],[$Accumulated depreciation$--$Equipment,,$3,800],[$Accounts payable,,$69,500],[$Common stock,,$245,000],[$Retained earnings,$71,000,],[$Dividends$,2,600,],[$Service revenue,$3,800,],[$Advertising expense,$1,100,],[$Depreciation expense$--$Equipment,$10,000,],[$Insurance expense,$165,000,],[$Rent expense,$1,525,],[$Salaries expense,$3,362,],[$Supplies expense,$672,837,672,837],[$Utilities expense,,$]]$