10 points No. fice for Tybalt Construction as of December 31, 2019, follows. TYBALT CONSTRUCTION Adjusted Trial Balance December 31, 2019 Account Title 101 Cash Debit $ 5,000 Credit 104 Short-term investments 23,000 126 Supplies 8,100 eBook 128 Prepaid insurance 7,000 167 Equipment 40,000 168 Accumulated depreciation-Equipment $ 20,000 173 Building 150,000 Print 174 Accumulated depreciation-Building 183 Land 50,000 55,000 201 Accounts payable 16,500 References 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 233 Unearned professional fees 244 Current portion of long-term note payable 251 Long-term notes payable 307 Common stock 2,500 3,500 2,500 900 7,500 7,000 60,000 5,000 318 Retained earnings 319 Dividende 406 Rent earned 121,400 13,000 401 Professional fees earned 97,000 14,000 407 Dividends earned 2,000 409 Interest earned 2,100 606 Depreciation expense-Building 11,000 612 Depreciation expense-Equipment 6,000 623 Wages expense 32,000 633 Interest expense 5,100 637 Insurance expense 10,000 640 Rent expense 13,400 652 Supplies expense 7,400 682 Postage expense 4,200 683 Property taxes expense 5,000 684 Repairs expense 8,900 688 Telephone expense 3,200 690 Utilities expense 4,600 Totals $411,900 $411,900 O. Tybalt invested $5,000 cash in the business in exchange for common stock during year 2019. The December 31, 2018, credit balance of the Retained Earnings account was $121,400.