Adventure Elements provides outdoor activities including ropes courses, rock climbing, and zip-lining. The company offers a unique experience for team building activities, camps for youth, and anyone seeking outdoor adventure. The following is trial balance for the year ended March 31, 2020. No. Account 201 Accounts payable and accrued liabilities Debit Credit $ 3,200 103 Accounts receivable $ 8,150 168 Accumulated depreciation, equipment 10,200 300 Becky Brenner, capital 41,750 301 Becky Brenner, withdrawals 38,500 101 Cash 12,650 194 Copyright 8,050 167 Equipment 39,200 633 Insurance expense 2,170 623 Interest expense 325 141 Notes receivable, due January 1, 2023 14,300 233 Long-term notes payable 19,300 610 Rent expense 9,400 402 Revenues 93,175 126 Supplies 580 637 Supplies expense 1,930 652 203 Telephone expense Unearned revenues 2,520 13,600 688 Utilities expense 2,650 612 Wages expense 40,800 Totals $181,225 $181,225