ABC COMPANY TRIAL BALANCE AS AT DECEMBER 138,000 Cash Account receivable 52,500 44,000 Prepaid insurance supplies land 80.000 105,000 196,500 building Accumulated depreciation - building 30.900 100,700 26.500 9.500 Equipment Accumulated depreciation - Equipment Account Payable ABC's, capital Drawings Fee's revenue Advertising expense 650250 40.000 230500 50,200 Miscellaneous expense 18,050 repairs expense 32,500 Salaries and wages expense 90 200 947650 947650 a. Income statement b. Balance sheet 1