The December 31, 2021, adjusted trial balance for Fightin' Blue Hens Corporation is presented below. Accounts Cash Debit Credit $11,400 Accounts Receivable 144,000 Prepaid Rent 5,400 Supplies 27,000 Equipment 340,000 Accumulated Depreciation $129,000 Accounts Payable 11,400 Salaries Payable 10,400 Interest Payable 4,400 Notes Payable (due in two years) 34,000 Common Stock Retained Earnings Service Revenue 240,000 54,000 440,000 Salaries Expense 340,000 Rent Expense 17,000 Depreciation Expense 34,000 Interest Expense 4,400 Totals $923,200 $923,200