The adjusted trial balance shown below is for Batton, Inc., at December 31: BATTON, INC. Adjusted Trial Balance December 31 Cash Accounts Receivable Prepaid Insurance Equipment Accum. Depreciation. - Equipment Accounts Payable Common Stock Retained Earnings Cash Dividends Service Fees Earned Miscellaneous Income Salaries Expense Rent Expense Insurance Expense Depreciation expense Income Tax Expense Income Tax Payable Totals Debit $4,000 8,000 3,600 75,000 7,000 42,800 12,900 1,800 8,000 8,300 Credit $12,500 600 30,000 4,100 101,200 4,200 8,800 $171,400 $171,400