The December 31, 2021, adjusted trial balance for Fightin' Blue Hens Corporation is presented below. Accounts Cash Accounts Receivable Prepaid Rent Supplies Equipment Accumulated Depreciation Accounts Payable Salaries Payable Interest Payable Notes Payable (due in two years) Common Stock Retained Earnings Service Revenue Salaries Expense Rent Expense Depreciation Expense Interest Expense Totals Debit $ 10,800 Credit 138,000 4,800 24,000 280,000 $123,000 10,800 9,800 3,800 28,000 180,000 48,000 380,000 280,000 14,000 28,000 3,800 $783,400 $783,400