(a) The adjusted trial balance for Sandhill Bowling Alley at December 31, 2022, contains the following accou Debit Credit Buildings $127,300 Owner's Capital $114,300 Accounts Receivable 14,300 Accumulated Depreciation-Buildings 42,800 Prepaid Insurance 4,400 Accounts Payable 11,800 Cash 19,200 Notes Payable 97,300 Equipment 61,100 Accumulated Depreciation-Equipment 17,200 Land 66,300 Interest Payable 2,500 Insurance Expense 500 Service Revenue 16,300 Depreciation Expense 7,100 Interest Expense 2,000 $302,200 $302,200