Current Attempt in Progress Presented below is an adjusted trial balance for Shawn Company, at December 31, 2021. Cash $ 7.700 $10,000 20,000 9,000 Accounts receivable Prepaid insurance Equipment Accounts payable Notes payable Accumulated depreciation-Equipment Service revenue 15,000 14,000 35,000 29,000 Depreciation expense 7,000 Common stock 10,000 Dividends 1,500 14,000 Retained earnings Unearned service revenue 1,400 16,000 800 Advertising expense Rent expense Salaries and wages expense Insurance expense 12,000 1,600 $102,000 $102.000 (To close expense accounts) Dec. 31 (To close net income to retained earnings) Dec. 31 (To close dividends to retained earnings)