The adjusted trial balance for Liberty Company at December 31, 2021, is presented below: Debit Credit Cash 10,500 Accounts receivable 150,000 Prepaid rent 5,000 Inventory 25,000 Equipment 300,000 Accumulated depreciation-equipment 125,000 Accounts payable 30,000 Notes payable due in three months 30,000 Salaries payable 4,000 Interest payable 9,000 Common stock 200,000 Retained earnings 50,000 Dividends 8,000 Sales revenue 400,000 Costs of goods sold 180,000 Salaries expense 120,000 Rent expense 15,000 Depreciation expense 30,000 Interest expense 2,000 Advertising expense 2,500 Totals 848,000 848,000