The following table contains financial information for Trumpeter Inc. before closing entries: Cash $ 12,300 Supplies 5,000 Prepaid Rent 2,300 Salaries Expense 4,800 Equipment 66,200 Service Revenue 28,100 Miscellaneous Expenses 21,900 Dividends 3,200 Accounts Payable 3,900 Common Stock 67,900 Retained Earnings 15,800