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, 2017 Account Credit 201 Accounts payable and accrued liabilities 103 Accounts receivable 168 Accumulated depreciation, equipment 300 Becky Brenner, capital 301 Becky Brenner, withdrawals 101 Cash 194 Copyright 167 Equipment 633 Insurance expense 623 Interest expense 141 Notes receivable, due January 1, 2017 233 Long-term notes payable 610 Rent expense 402 Revenues 126 Supplies 637 Supplies expense 652 Telephone expense 203 Unearned revenues 688 Utilities expense 612 Wages expense $ 3,600 S 5,600 8,250 49,650 8 37,500 9,700 6,600 31,400 2,140 400 12.800 28,200 8,150 72,455 725 1.940 2.230 12,000 2,570 52,400 Totals S 174,155 174,155