The following are the trial balance and the other information related to Edward Consulting Engineer. EDWARD CONSULTING ENGINEER TRIAL BALANCE DECEMBER 31, 2020 Debit Credit Cash $29,500 Accounts Receivable 52,300 Allowance for Doubtful Accounts $799 Supplies 2,290 Prepaid Insurance 1,170 Equipment 27,800 Accumulated Depreciation-Equipment Notes Payable Common Stock 6,614 7,200 10,000 Retained Earnings 25,863 Service Revenue 106,761 Rent Expense 10,387 Salaries and Wages Expense 31,170 Utilities Expenses 1,850 Office Expense 770 $157,237 $157,237