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

WILLIAM COOPER CO. ADJUSTED TRIAL BALANCE DECEMBER 31, 2020
		Debit			Credit
Cash		$19,792
Accounts Receivable		7,240
Prepaid Rent		2,600
Equipment		18,370
Accumulated Depreciation-Equipment					$5,215
Notes Payable					6,020
Accounts Payable					5,792
Common Stock					20,320
Retained Earnings					11,630
Dividends		3,320
Service Revenue					11,910
Salaries and Wages Expense		7,160
Rent Expense		2,234
Depreciation Expense		171
Interest Expense		109
Interest Payable					109
		$60,996			$60,996