2 (19 marks) Canan Management Services Inc. began business on January 1, 2022, with a capital investment of $120,000. The company manages condominiums for owners (Service Revenue) and rents space in its own office building (Rtent Revenue). The trial balance and adjusted trial balance columns of the worksheet at the end of the first year are as follows. Canan Management Services Worksheet for the year ended December 31, 2022 Account Titles Trial Ralance Adjusted Trial Balance Dr. Cr: Dr. Cr. Cash 13,800 13,800 Accounts Receivable 26,300 26,300 Prepaid Insurance 3,600 1,800 Land 67,000 67.000 Buildings 127,000 127,000 Equipment 59,000 59.000 Accounts Payable 12,500 12.500 Unearned Rent Revenue 8,000 3,500 Mortgage Payable 120,000 120,000 Share Capital