18. The following is the adjusted trial balance as of December 31,2019 of Wilson Repair Services Company after the first year of operations: Accounts Debit Credit Cash S 18,00 30,000 Accounts Receivable Prepaid Insurance Office Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable 9,000 3,20 45,00 165,00 S 12,000 88,00 8,500 12,000 2,000 25,000 100,000 Salaries Payable Unearned Revenue Mortgage Payable