The following is a list of all of the account balances for the Jepson Corporation immediately prior to closing the books on December 31, Year 1: Cash $ 13,200 Accounts receivable 80,000 Supplies 6,400 Accounts payable 12,800 Common stock 62,000 Retained earnings 21,600 Dividends 25,200 Service revenue 150,400 Rent expense 38,000 Salaries expense 62,000 Utilities expense 12,800 Supplies expense 9,200 Required: Prepare an adjusted trial balance dated December 31, Year 1.