Seminoles Corporations fiscal year-end is December 31, 2018. The following is a partial adjusted trial balance as of December 31. Accounts Debit Credit Retained Earnings $ 30,000 Dividends $ 3,000 Service Revenue 50,000 Interest Revenue 6,000 Salaries Expense 15,000 Rent Expense 6,000 Advertising Expense 3,000 Depreciation Expense 11,000 Interest Expense 5,000