The adjusted trial balance for Fine Porter Inc. as of December 31, 2020, is shown below. Fine Porter Inc. Adjusted Trial Balance 31-Dec-20 Debit Credit Cash $35,000 Accounts Receivable 20,000 Supplies 4,200 Prepaid Insurance 2,500 Equipment 48,500 Accumulated depreciation-equipment $18,800 Accounts payable Unearned service revenue Salary payable Common shares Retained earnings Dividends Service revenue 4,500 8,800 2,400 24,300 20,200 6,500 71,000 Depreciation expense-equipment 1,360 Insurance expense 1040