20--- Work Sheet (partial) Adjusted Trial Balance Trial Balance Account Title Debit Credit Debit Credit Cash 18,040 18,040 Accounts Receivable 4,400 4,400 Merchandise Inventory 42,600 40,400 Supplies 2,530 2,530 Prepaid Insurance 6,900 3,850 Store Equipment 118,800 118,800 Accumulated Depreciation-Store Equipment 46,530 64,130 Building 132,000 132,000 Accumulated Depreciation-Building 68,200 74,800 Land 69,000 69,000 Accounts Payable 8,280 8,280 Sales Tax Payable Wages Payable Mortgage Payable 1,320 1,320 3,410 91,000 91,000