A company had the following accounts and account balances after adjusting entries. Assume all accounts have normal balances. 

Prepare the adjusted trial balance

Account balances Cash Land Utilities Expense Accounts Payable Accumulated Amortization-Equipment Salaries Expense Supplies Expense Equipment Harley, Capital Accounts Receivable Office Supplies Utilities Payable Service Revenue Unearned Revenue Amortization Expense-Equipment Harley, Withdrawals $ 4,700 3,500 300 325 1,500 700 120 12.500 670 150 170 17,000 200 750 1.300