Account Title Cash Accounts Receivable Office Supplies Prepaid Insurance Land Furniture Adjusted Trial Balance December 31, 2021 Accumulated Depreciation-Furniture Accounts Payable Utilities Payable Unearned Revenue Common Stock Dividends Service Revenue Utilities Expense Rent Expense Cleaning expense Salary Expense Supplies Expense Depreciation Expense- Furniture Insurance expense Total Credit Balance Debit $ 28,700 1,850 700 4,000 18,000 9,400 400 1,400 350 1,300 49,550 3,000 24,000 500 600 200 5,000 4,000 1,000 50 $ 77,000 $ 77,000