Service Revenue Equipment Rent Expense Common Stock Accounts Payable Dividends $ 26,000 36,000 17,000 24,000 2,200 16,100 Salaries Payable Salaries Expense Cash Accounts Receivable Interest Payable Utilities Expense $ 25,000 1,600 7,000 3,600 6,000 1,900 Prepare the trial balance of Smithson Floor Coverings at December 31, 2018.