1 ABC Corp 2 Trial Balance 3 December 31, 2022 and 2021 4 5 B 2 D E Year 2021 Cr Db Cr Year 2022 Db Prot F G H To c this 69 7 Cash $14,800 $ 6,375 8 Accounts Receivable 13,225 91,625 9 Building 100,000 100,000 10 Accumulated Depreciation-Building 5,000 2,500 11 Equipment 200,000 20,000 12 Accumulated Depreciation-Equipment 8,000 4,000 13 Accounts Payable 800 1,000 14 Salaries Payable 350 500 15 Note Payable 16 Retained Earnings 17 Services Revenue 25,000 25,000 108,375 280,000 200,000 18 Salaries Expense 85,000 80,000 19 Utilities Expense 6,500 5,000 20 Depreciation Expense 6,500 6,500 21 Interest Expense 1,500 125 22 23 427,525 427,525 309,625 233,000 24 25 26 27 28 29 30 31 32 For a Prote