Bella Beauty Salon's unadjusted trial balance for the current year follows:

Bella Beauty Salon Trial Balance December 31 Cash ......................................................................... $ 4,200 Prepaid insurance .................................................... 1,480 Shop supplies .......................................................... 990 Shop equipment ...................................................... 3,860 Accumulated depreciationshop equipment ........... $ 770 Building ................................................................... 57,500 Accumulated depreciationbuilding ....................... 3,840 Land ........................................................................ 55,000 Unearned rent .......................................................... 1,600 Long-term notes payable ......................................... 50,000 Bella Hanson, Capital ............................................. 49,860 Rent earned ............................................................. 2,400 Fees earned .............................................................. 23,400 Wages expense ........................................................ 3,200 Utilities expense ...................................................... 690 Property taxes expense ............................................ 600 Interest expense ....................................................... 4,350 Totals ....................................................................... $131,870 $131,870