Selected accounting data as at December 31, 2019 for ABC Company follows: Cash $11,000 Accounts payable 8,000 Accounts receivable 5,500 Salary payable 6,300 Supplies 11,200 Unearned revenue 2,200 Prepaid rent 14,600 Mortgage payable (due 2023) 5,500 Equipment 22,000 J. Jones, Capital 19,900 Accum. amort.-equipment 6,100 Service revenue 29,000 Salary expense 18,000 Furniture 12,000 Accum. amort.-furniture 4,000 Amortization expense 6,800 Utilities expense 4,300 Rent expense 5,600 A) Referring to the Table, current assets are