The adjusted trial balance of Paul Cooper Co. as of December 31, 2020, contains the following. PAUL COOPER CO. ADJUSTED TRIAL BALANCE DECEMBER 31, 2020 Debit Credit Cash Accounts Receivable Prepaid Rent Equipment $20,232 7,680 3,040 18,810 Accumulated Depreciation-Equipment $5,655 Notes Payable 6,460 Accounts Payable 6,232 Common Stock 20,760 Retained Earnings 12,070 Dividends 3,760 Service Revenue 12,350 Salaries and Wages Expense 7,600 Rent Expense 2,202 Depreciation Expense 203 Interest Expense 141 Interest Payable 141 $63,668 $63,668