Required information [The following information applies to the questions displayed below.] On December 31, Hawkin's records show the following accounts. Cash $ 7,500 Accounts Receivable 700 Supplies 4,500 Equipment 14,300 Accounts Payable 7,200 Common stock 11,500 Retained earnings, December 1 5,200 Dividends 1,500 Services Revenue 17,200 Wages Expense 8,000 Rent Expense 2,700 Utilities Expense 1,900