The adjusted balances at December 31, 2020, for Derlak Enterprises are shown in alphabetical order below: Accounts payable Accumulated amortization, franchise Accumulated amortization, patent Accumulated depreciation, equipment Accumulated depreciation, tools Accumulated depreciation, vehicles Cash Equipment Franchise 2020 2019 $ 66,300 $11,500 21,100 13,100 4,000 3,300 82,300 69,000 50,500 51,900 110,700 112,800 18,000 30,700 203,000. 100,000 60,600 60,600 Lee Derlak, capital. 205,320 36,920 Lee Derlak, withdrawals 51,000 38,400 Notes payable, due in 2023 168,000 158,100 Office supplies 4,300 4,220 Operating expenses 782,700 573,100 Patent Prepaid rent 35,000 35,000 35,000 48,000 Salaries payable Service revenue Tools Vehicles "The owner, Lee Derlak, made no additional investments during the year. 46,800 24,200 856,000 779,900 153,420 102,700 268,000 268,000