The adjusted balances at December 31, 2020, for Derlak Enterprises are shown in alphabetical order below: Accounts payable Accumulated amortization, franchise Accumulated amortization, patent Accumulated depreciation, equipment Accumulated depreciation, tools 2020 2019 $ 66,800 $ 11,600 21,200 13,200 4,000 3,400 82,800 69,500 50,800 52,400 Accumulated depreciation, vehicles 110,800 113,600 Cash 18,000 30,800 Equipment 204,000 100,000 Franchise 61,600 61,600 Lee Derlak, capital 201,3201 32,420 Lee Derlak, withdrawals $2,000 38,400 Notes payable, due in 2023 169,000 163,000 Office supplies 4,400 4,320 Operating expenses 782,800 573,200 Patent 36,000 36,000 Prepaid rent 40,000 48,000 Salaries payable 51,900 24,300 Service revenue Tools Vehicles "The owner. Lee Derlak, made no additional investments during the year. 862,900 780,500 153,920 102,800 268,800 268,800