The December 31, Year 1, unadjusted trial balance for a company is presented below.

Accounts Cash Accounts Receivable Prepaid Rent Supplies Deferred Revenue Common Stock Retained Earnings Service Revenue Salaries Expense Debit $ 9,599 13,599 5,499 2,599 27,599 $57,499 Credit 5 1,599 19,999 4,599 41,499 $57,499