The adjusted trial balance of Richard Cooper Co. as of December 31, 2020, contains the following. RICHARD COOPER CO. ADJUSTED TRIAL BALANCE DECEMBER 31, 2020 Debit Credit Cash Accounts Receivable Prepaid Rent Equipment $19,902 7,350 2,710 18,480 Accumulated Depreciation-Equipment $5,325 Notes Payable 6,130 Accounts Payable 5,902 Common Stock 20,430 Retained Earnings 11,740 Dividends 3,430 Service Revenue 12,020 Salaries and Wages Expense 7,270 Rent Expense 2,226 Depreciation Expense 179 Interest Expense 117 Interest Payable 117 $61,664 $61,664