Additional information:

1. It was determined that the balance in the Rent Receivable account at March 31 should be $37,600.
2. A count of the office supplies showed $2,150 of the balance had been used.
3. Annual depreciation on the building is $25,800 and $4,300 on the furniture.
4. The two part-time office staff members each get paid $200 per day, for every day they work in the pay period. They are paid on the 1st and 15th of each month. At March 31, each worker had worked 6 days and will be paid on April 1.
5. A review of the balance in Advertising Expense showed that $2,800 was for advertisements to appear in the April issue of Canadian Business magazine.
6. Accrued utilities at March 31 totalled $3,020.
7. March interest of $465 on the long-term note payable is unrecorded and unpaid as of March 31.

The March 31, 2020, unadjusted trial balance for Silva Rentals after its first year of operations is shown below: Silva Rentals Unadjusted Trial Balance March 31, 2020 Unadjusted Trial Balance No. Account Dr. Cr. 101 Cash $ 7,800 110 Rent receivable 31,800 124 Office supplies 2,650 141 Notes receivable, due 2023 50,000 161 Furniture 16,800 173 Building 224,000 183 Land 45,000 191 Patent 10,400 201 Accounts payable $ 14,550 252 Long-term note payable 183,000 301 Stephen Silva, capital 104,250 302 Stephen Silva, withdrawals 96,000 406 Rent revenue 336,800 620 Office salaries expense 56,000 633 Interest expense 6,050 655 Advertising expense 15,400 673 Janitorial expense 41,800 690 Utilities expense 34,900 Totals $638, 600 $638,600 SILVA RENTALS Work Sheet For Year Ended March 31, 2020 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet & Statement of Changes in Equity Debit Credit Account Debit Credit Debit Credit Debit Credit Debit Credit Account Number 101 Cash 7,800 $ 7,800 $ 0 110 Rent receivable 37,600 0 124 500 0 Office supplies Notes receivable, due 2023 141 0 161 Furniture 0 173 Building 0 183 Land 0 191 Patent 0 201 Accounts payable 14,550 183,000 252 301 Long-term note payable Stephen Silva, capital Stephen Silva, withdrawals 104,250 302 96,000 406 Rent revenue 336,800 620 Office salaries expense 56,000 6,050 633 Interest expense