Robinson Electric Company adjusts and closes its accounts at the end of each month. The trial balance at end of the March 2021, before adjustments, is as follows: Debit Credit Cash $61,100 Account Receivable $8,100 Prepaid Rent $24,000 Office Supplies $1,900 Equipment $36,000 Accumulated Depreciation: Equipment $6,000 Accounts Payable $5,500 Notes Payable $6,600 Unearned Fees $8,400 Capital Stock $33,000 Retained Earnings