3. The following is the trial balance and the other information related to Bruce Harms, who operates a construction hauling business. HARMS HAULERS Trial Balance December 31, 2022 Debit Credit Cash $ 39,500 Accounts Receivable 50,600 Allowance for Doubtful Accounts $ 2,750 Supplies 2,960 Prepaid Insurance 1,100 Equipment 27,000 Accumulated 6,250 Depreciation Equipment Notes Payable 7,200 Owner's Capital 57,010 Owner's Withdrawals 12,000 Service Revenue 102,000 Rent Expense 9,750 Salaries and Wages Expense 30,500 Utilities Expenses 1,080 Office Expense 720 $175,210 $175,210