The following adjusted trial balance contains the accounts and year-end balances of Cruz Company as of December 31. Number Account Title Debit Credit 101 Cash $ 18,000 126 Supplies 13,800 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciationEquipment $ 6,500 307 Common stock 10,060 318 Retained earnings 34,600 319 Dividends 6,000 404 Services revenue 49,600 612 Depreciation expenseEquipment 2,000 622 Salaries expense 28,917 637 Insurance expense 2,083 640 Rent expense 3,323 652 Supplies expense 1,637 Totals $ 100,760 $ 100,760