Selected year$-$end account balances from the adjusted trial balance as of December $31,2027,$ for Blossom Corporation is provided belowDebitCreditAccounts Receivable$$74,000$Dividends$26\mathrm{.}700$Depreciation Expense$12,400$Equipment$212\mathrm{.}800$Salaries and Wages Expense$91\mathrm{.}900$Accounts Payable$$52\mathrm{.}600$Accumulated Depreciation Equipment$114,000$Unearned Rent Revenue$24,100$Service Revenue$185\mathrm{.}400$Rent Revenue$6,000$Rent Expense$3\mathrm{.}000$Retained Earnings$61,8001,400$Supplies Expeennssee