3,6 P-F:4-36B Preparing financial statements including a classified balance sheet in report form, preparing closing entries, and using the current ratio hings to evaluate a company 1,200 The adjusted trial balance of Bradley Irrigation System at December 31, 2024, follows: BRADLEY IRRIGATION SYSTEM Adjusted Trial Balance December 31, 2024 Balance Account Title Debit Credit Cash $ 12,000 Accounts Receivable $1,000 Office Supplies 28,300 Prepaid Insurance 4,700 Building 57,300 Accumulated Depreciation--Building $ 25,300 Equipment 21,000 Accumulated Depreciation--Equipment 6,800 Accounts Payable 40,700 Interest Payable 2,000 Salaries Payable 3,500 Unearned Revenue 1,800 Notes Payable (long-term) 21,000 Common Stock 13,000 Retained Earnings 32,000 Dividends 3,200 Service Revenue 56,000 Insurance Expense 1,200 Salaries Expense 16,200 Supplies Expense 1,400 Interest Expense 2,000 Depreciation Expense-Building 1,200 Depreciation Expense-Equipment 2,600 Total S 202,100 5 202,100