Shown below is a trial balance for Dependable, Inc., on December 31, after the first year o operations, after adjusting entries: Dependable, Inc. Trial Balance December 31, 2005 Cash Accounts receivable Office equipment Accumulated Depreciation Accounts payable Capital Stock Retained earnings Dividends Fees earned Salaries expense Advertising expense Depreciation expense $ 6,200 5,100 9,000 S 2,400 3,100 9,000 3,000 18,200 6,400 1,300 1,700 $32,700 $32,700