Account Titles Cash Accounts Receivable Prepaid Insurance Land CARROLL MANAGEMENT SERVICES, LTD. Worksheet For the Year Ended December 31, 2017 Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Share Capital Ordinary Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Advertising Expense Utilities Expense Totals Insurance Expense Depreciation Expense Accumulated Depreciation Buildings Accumulated Depreciation-Equipment Interest Expense Interest Payable Totals Trial Balance Dr. 13,800 26,300 3,600 67,000 127,000 59,000 16,000 Cr. 12,500 8,000 120,000 80,000 54,000 90,700 26,000 42,000 17,500 19,000 391,200 391,200 Adjusted Trial Balance Dr. 13,800 26,300 1,800 67,000 127,000 59,000 16,000 42,000 17,500 19,000 1,800 6,600 9,600 407,400 Cr. 12,500 3,500 120,000 80,000 54,000 90,700 30,500 3,000 3,600 9,600 407,400 post-cl (LO 1,