An Adjusted Trial Balance for Johnson Guide Services, Inc, at December 31 appears below. Johnson Guide Services, Inc. Adjusted Trial Balance December 31, 2016 Debit Credit 12,200 31,000 7,900 2,400 0,000 Cash Accounts Receivable Camping Supplies Unexpired Insurance Equipment Accumulated Depreciation: Equipment Notes Payable Accounts Payable Capital Stock 60,000 18,000 9,500 25,000 15,000 Retained Earnings Dividends Guide Services (Revenue) Earned Salary Expense 102,000 87,500 1,200 9,600 5,000 Camping supply expense Insurance Expense Depreciation Expense: Equipment Interest Expense 229,500