X Company, a manufacturer, made the following adjusting entries on December 31, 2011: Recorded (but did not pay) $273 of interest on a bank loan. Recorded the receipt of $2,617 for merchandise that was not delivered until 2012. Recorded $1,959 of depreciation. Recorded $3,100 of rent that had expired If total equities prior to these adjusting entries were $10,881, what were total equities after the entries?