On December 31, Hawkin's records show the following accounts. Cash$ 9,100 Accounts Receivable1,500 Supplies2,100 Equipment15,900 Accounts Payable8,000 Common stock13,700 Retained earnings, December 16,000 Dividends2,900 Services Revenue18,000 Wages Expense8,000 Rent Expense3,500 Utilities Expense2,700