Account Title Cash Prepaid insurance Sierra Company Adjusted Trial Balance December 31 0 Notes receivable (due in 5 years) 1 Buildings 2 Accumulated depreciation-Buildings 13 Accounts payable 14 Notes payable (due in 3 years) 15 Common stock 16 Retained earnings 17 Dividends 18 Consulting revenue 19 Wages expense 20 Depreciation expense-Buildings 21 Insurance expense 22 Totals 23 24 Required: Debit Credit $5,000 500 4,000 20,000 $12,000 2,500 3,000 6,000 4,500 1,000 9,500 3,500 2,000 1,500 $37,500 $37,500