Ramirez Company is completing the Information processing cycle at its fiscal year-end on December 31. FollowIng are the correct balances at December 31 for the accounts both before and after the adjusting entries. Trial Balance. December 31 of the Current Year Adjusting Entries Debit Adjusting Entries Debit te ms Credit 6 13,500 $ 13.500 1.820 720 168.280 a Cashh b. Accounts receivable c Prepaid insurance d. Equipment e, Accumulated depreclation, equipment f. Income taxes payable g. Common stock and additional paid-in capital h. Retained earnings, January 1 i. Service revenue j. Salery expense k Depreciation expense l. Insurance expense m. Income tax expense 168.280 S 42,100 112,000 19.600 64.400 1.380 112,000 19,600 66,220 55,470 55,470 6.000 130 6 238.100 $ 238,100 $ 247300 $ 247,300