Account Balance Accounts payable Building 1,714 5,168 WestCo Trial Balance December 31, 2014 Cash 1,415 Debit Credit Commissions earned 5,780 Consulting revenue earned 1,851 Dividends 1,619 Furniture 3,997 Interest earned 1,184 Interest expense 854 Land Rent earned, 9,622 222 Rent expense, 3,104 Share capital 6,810 Short-term notes payable. 5,645 Totals