A B C D E G H 251 Long-term notes payable. . 31.600 8 301 P. Anara, Capital . . . . . . . . . . . . . . . . 92.800 302 P. Anara, Withdrawals . . . . . . . ... .. 8.000 401 Professional fees earned. 59.600 31 406 Rent earned . 4.500 32 407 Dividends earned . .. . . . . . . . . ....; 1.000 33 409 Interest earned. 1,320 34 606 Depreciation expense-Building. ... .......... ... 2.000 35 612 Depreciation expense-Equipment........... . . ... 1.000 36 623 Wages expense . . ... ... 18.500 37 633 Interest expense. 1.550 38 637 Insurance expense . ..... . 1.525 39 640 Rent expense 3.600 40 652 Supplies expense ........... 1.000 41 682 Postage expense 410 42 683 Property taxes expense . 4.825 43 684 Repairs expense. ...... 679 44 688 Telephone expense 1521 45 690 Utilities expense.. . 1.920 46 Totals.. $224,230 $224.230 47 Requ.. - -.B C D E F G H The Colby Group Adjusted Trial Balance December 31, 2020 No. Account Title Debit Credit 101 Cash $ 7.400 104 Short-term investments . . . . ... . . . . . . . . ......... 11.200 126 Supplies . . . . . . .. . . . . . . . . . . . .. . . . .... 4.600 128 Prepaid insurance . . . . . . . . . .. . . . . . .. ........ 1.000 167 Equipment. ....... ................. .......mmm. 24.000 168 Accumulated depreciation-Equipment ...... . . ..... $ 4.000 173 Building . ......... . . . . . . . . . . . . ...... 100.000 174 Accumulated depreciation-Building ......... . . .... 10.000 183 Land 30.500 201 Accounts payable .... . . . . . . ... . .L. ..VISI. 1414 3,500 203 Interest payable ..... . .. .. ...... .. ...is..me 1,750 208 Rent payable . ..... . . . . .. . me.. . .. ... ..meeting 400 210 Wages payable . .... ... .. .. .. ...... .not 1.280 213 Property taxes payable 3.330 233 Unearned professional fees. 750 244 Current portion of long-term notes payable . 8.400 Ledgerb Trial Balla