Adjusted Trial Balance Cash Accounts receivable Debit $ 40,000 50,000 Credit Supplies 5,000 Prepaid Insurance 15,000 Property, Plant & Equipment (PPE) 1,400,000 Accumulated depreciation $ 300,000 Accounts payable 25,000 Salaries payable 20,000 Utilities payable 3,000 Deferred revenue 55,000 Notes payable (due in 5 yrs.) 200,000 Common stock 400,000 Retained earnings 329,000 Dividends 80,000 Service revenue-new construction 450,000 Service revenue-remodeling 300,000 Salaries expense 400,000 Depreciation expense 50,000 Interest expense Supplies expense Utilities expense Service fee expense Total 2,000 $ 2,082,000 $ 2,082,000 10,000 8,000 22,000