The following adjusted trial balance contains the accounts and year-end balances o No. Account Title Debit Credit 101 Cash $18,000 126 Supplies 12,800 128 Prepaid insurance 2,000 167 Equipment 23,000 ed 168 Accumulated depreciation-Equipment $ 6,500 307 Common stock 12,195 318 Retained earnings 34,600 319 Dividends 6,000 404 Services revenue 38,200 ok 612 Depreciation expense-Equipment 2,000 622 Salaries expense 22,271 637 Insurance expense 1,604 640 Rent expense 2,559 nt 652 Supplies expense Totals 1,261 $91,495 $91,495