b?

The following is Wildhorse Cycle Repair Shop's trial balance at January 31, 2021, the company's fiscal year end: WILDHORSE CYCLE REPAIR SHOP Trial Balance January 31, 2021 Debit Credit Cash $3,600 Accounts receivable 6,710 Prepaid insurance 6,420 Supplies 5,240 Land 59,000 Building 190,000 Accumulated depreciation-building $11,000 Equipment 27,000 4,500 Accumulated depreciation-equipment Accounts payable 7,400 22.030 182,400 61,000 Unearned revenue Mortgage payable H.Dude, capital H. Dude, drawings Service revenue Salaries expense Utilities expense 92.100 239,550 119,200 12,000 Interest expense 6,610 $ 527,880 $ 527,880 4,500 Accumulated depreciation-equipment Accounts payable 7.400 Unearned revenue 22.030 182,400 61,000 Mortgage payable H. Dude, capital H. Dude, drawings Service revenue Salaries expense Utilities expense 92,100 239,550 119,200 12.000 Interest expense 6,610 $ 527,880 $ 527,880 Additional information: 1. 2. 3. The 12 month insurance policy was purchased on June 1, 2020, A physical count of supplies shows $ 1,310 on hand on January 31, 2021 The building has an estimated useful life of 50 years. The equipment has an estimated useful life of 9 years. The mortgage payable has a 6% Interest rate. Interest is paid on the first day of each month for the previous month's interest By January 31, 2021. $ 1,300 of services related to the unearned revenue have been provided During the next fiscal year, $4,500 of the mortgage payable is to be paid. 4 5 6. Date Account Titles and Explanation Debit Credit Jan. 31 Insurance Expense 4280 Prepaid Insurance 4280 (To record insurance expired) Jan. 31 Supplies Expense 3930 Supplies 3930 (To record supplies used) Jan. 31 Depreciation Expense II UUTURE I. 6800 Accumulated Depreciation - Building 3800 Accumulated Depreciation - Equipment : 3000 (To record depreciation) Jan. 31 Interest Expense 912 Interest Payable (To record accrued interest) Jan. 31 Unearned Revenue 1300 Service Revenue 1300 (To record revenue for services provided) (b) Prepare an adjusted trial balance. (Round answers to 0 decimal places, e.g. 125.) WILDHORSE CYCLE REPAIR SHOP Adjusted Trial Balance Debit Credit . Total $ $