The following accounts are taken from Equilibrium Riding, Inc., a company that specializes in occupational therapy and horseback riding lessons, as of December 31.

3.00 points The following accounts are taken from Equilibrium Riding, Inc., a company that specializes in occupational therapy and horseback riding lessons, as of December 31. unadjusted Trial Balance At December 31 Account Name Debits credits Cash 69,600 Accounts Receivable 5,200 Prepaid Insurance S,000 Equipment 78,750 26,550 Accounts Payable 32,600 unearned Revenue 2,100 Notes payable (long-term) 66,000 Common stock 5,000 Retained Earnings 51,815 Dividends Service Revenue 33,500 4,800 Wages Expense Repairs and Maintenance Expense 830 Office Expenses 285 Totals 191,015 191,015