The adjusted trial balance of Donald Cooper Co. as of December 31, 2020, contains the following.

\fDONALD COOPER CO. ADJUSTED TRIAL BALANCE DECEMBER 31, 2020 Debit Credit Cash $20,342 Accounts Receivable 7,790 Prepaid Rent 3,150 Equipment 18,920 Accumulated Depreciation-Equipment $5,765 Notes Payable 6,570 Accounts Payable 6,342 Common Stock 20,870 Retained Earnings 12,180 Dividends 3,870 Service Revenue 12,460 Salaries and Wages Expense 7,710 Rent Expense 2,194 Depreciation Expense 211 Interest Expense 149 Interest Payable 149 mm