The account balances of Pacilio Security Services, Inc. as of January 1, Year 9, are shown here: Cash Petty cash Accounts receivable Allowance for doubtful accounts $93,380 100 21,390 2,485 Supplies 180 Prepaid rent 3,000 Merchandise inventory (23 @ $280) 6,440 Equipment 9,000 Van 27,000 Accumulated depreciation 14,900 Salaries payable 1,500 Common stock 50,000 Retained earnings 91,605