Use the following Company R adjusted trial balance to prepare the following: Adjusted Trial Balance Debit Credit Cash $45,000 Accounts Receivable 13,800 Prepaid Insurance 6,400 Land 16,000 Accounts Payable $14,900 Salaries Payable 4,500 Common Stock 35,000 Retained Earnings 10,200 Dividends 12,000 Service Revenue 83,000 Insurance Expense 7,600 Salaries Expense 32,000 Miscellaneous Expense 14,800 $147,600 $147,600