Sparrow Company had the following adjusted trial balance at December 31, 2019. Sparrow Company Adjusted Trial Balance December 31, 2019 Debit Credit Cash Accounts Receivable Prepaid Insurance $3,150 5,650 4,480 Equipment Accumulated Depreciation, Equipment 42,000 $24,000 Accounts Payable < Salaries Payable 2,800 4,450 Unearned Service Revenue Common Stock 3,875 8,000 Retained Earnings 2,255 Dividends Service Revenue 10,500 100,100 Salaries Expense 49,400 Rent Expense 17,250 Insurance Expense 2,200.