The following are the trial balance and the other information related to Paul Consulting Engineers. Paul Consulting Engineers Trial Balance December 31, 2025 Debit Credit Cash $29,500 Accounts Receivable 57,000 Allowance for Doubtful Accounts $815 Supplies 1,880 Prepaid Insurance 1,940 Equipment 30,300 Accumulated Depreciation-Equipment 7,575 Notes Payable Common Stock Retained Earnings 7,200 10,000 26,778 Service Revenue 115,887