Selected year$-$end account balances from the adjusted trial balance as of December $31,2025,$ for Pina Colada Corporation is provided below.DebitCreditAccounts Receivable$$74,050$Dividends$26,830$Depreciation Expense$13,460$Equipment$217,060$Salaries and Wages Expense$92,920$Accounts Payable$$54,060$Accumulated Depreciation$-$Equipment$117,100$Unearned Rent Revenue$23,360$Service Revenue$187,480$Rent Revenue$6,320$Rent Expense$3,670$Retained Earnings