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

JOSEPH COOPER CO. ADJUSTED TRIAL BALANCE DECEMBER 31, 2020 Cash Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense Interest Payable Debit $20,012 7,460 2,820 18,590 3,540 7,380 2,218 187 125 Credit $5,435 6,240 6,012 20,540 11,850 12,130 125 $62,332 $62,332 JOSEPH COOPER CO. Income Statement tA A T JOSEPH COOPER CO. Statement of Retained Earnings Liabilities and Stockholders Equity $ GA