Aggie Consulting Unadjusted Trial Balance December 31, 2018 Debits $11,500 3,500 redits Cash Accounts Receivable Supplies Prepaid Rent Equipment Accumulated Depreciation Accounts Payable Unearned Service Revenue 1,200 24,000 14,000 $1,400 1,900 2,800 Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Advertising Expense Utilities Expense 10,300 7,500 4,500 91,350 55,000 900 650 Dividends Service Revenue Salaries Expense Advertising Expense Utilities Expense 4,500 91,350 55,000 900 650 $115,250 $115,250 Additional Information 1. The equipment was purchased on January 1, 2017. The useful life is estimated to be 10 years 2. As of December 31, 2018, the company had accrued salaries of $950 3. Of the balance in the unearned revenue account, $500 had not been earned by year -end 4. On December 1, 2018, the company paid $900 for four months of advertising 5. A count of supplies on December 31, 2018 showed $400 of supplies had been used during the year 6. On May 1, 2018, the company rented an office building for one year and paid $24,000 in cash. After all adjusting entries have been made, total debits in the adjusted trial balance will equal A. $116,650 B.$116,200 C.$116,950 D. $115,250 E. $117,600