Roberts Company had the following adjusted trial balance: Account Titles Debit Credit Cash 15,400 Accounts Receivable 10,000 Supplies 7,300 Equipment 45,000 Accumulated Depreciation 8,000 Accounts Payable 3,100 Deferred Rent Revenue 1,880 Capital Stock 20,700 Retained Earnings 20,600 Dividends 15,100 Commission Revenue 51,620 Rent Revenue 5,300 Depreciation Expense 3,400 Utilities Expense 9,900 Supplies Expense 5,100 Total 111,200 111,200