\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{TYBALTCONSTRUCTIONAdjugtedTrialBalance} \\ \hline Number & Account Title & Debit & Credit \\ \hline 101 & Cash & $7,500 & \\ \hline 126 & Supplies & 32,600 & \\ \hline 128 & Prepaid insurance & 7,400 & \\ \hline 167 & Equipment & 55,000 & \\ \hline 168 & Accumulated depreciation-Equipment & & $27,500 \\ \hline 173 & Building & 177,000 & \\ \hline 174 & Accumulated depreciation-Building & & 59,000 \\ \hline 183 & Land & 53,770 & \\ \hline 201 & Accounts payable & & 17,500 \\ \hline 203 & Interest payable & & 2,300 \\ \hline 208 & Rent payable & & 3,300 \\ \hline 210 & Wages payable & & 2,900 \\ \hline 213 & Property taxes payable & & 800 \\ \hline 236 & Unearned revenue & & 15,900 \\ \hline 251 & Long-term notes payable & & 59,500 \\ \hline 301 & O. Tybalt, Capital & & 134,300 \\ \hline 302 & o. Tybalt, Withdrawals & 12,000 & \\ \hline 404 & Services revenue & & 99,000 \\ \hline 406 & Rent revenue & & 16,500 \\ \hline 409 & Interest revenue & & 5,400 \\ \hline 606 & Depreciation expense-Building & 12,980 & \\ \hline 612 & Depreciation expense-Equipment & 8,250 & \\ \hline 623 & Wages expense & 41,000 & \\ \hline 633 & Interest expense & 5,000 & \\ \hline 637 & Insurance expense & 8,600 & \\ \hline 640 & Rent expense & 13,300 & \\ \hline 652 & Supplies expense & 5,200 & \\ \hline 683 & Property taxes expense & 4,300 & \\ \hline & Totala & 443,900 & 443,900 \\ \hline \end{tabular} Journal entry worksheet