Shores Sports rents canoes and kayaks. Below is the adjusted trial balance at December 31. Debit Credit Cash 1,500 Accounts Receivable 2,000 Interest Receivable 100 Prepaid Insurance 1,600 Notes Receivable (Long- 2,800 Term) Equipment Accumulated Depreciation Accounts Payable Accrued Expenses Payable 15,000 3,000 2,400 3,920 Income Taxes Payable 2,700 Unearned Rent Fees 500 Common Stock Dividends Rental Revenue 7,700 2,000 37,000 Service Revenue Wages Expense 19,000 Depreciation Expense Utilities Expense 1,800 320 1,300 Insurance Expense 700 Maintenance Expense 9,000 Income Tax Expense 2.700 58,520 58.520