Below is the Unadjusted Trial Balance for Allan dated December $31,2019$:

Allan Castillo

Unadjusted Trial Balance

$31-$Dec$-19$

Account Name Debits Credits

Cash $32,800\mathrm{.}00$

Accounts Receivable $300\mathrm{.}00$

Supplies $39,800\mathrm{.}00$

Equipment $100,000\mathrm{.}00$

Accounts Payable $49,000\mathrm{.}00$

Long Term Liabilities $99,500\mathrm{.}00$

Dividends $1,000\mathrm{.}00$

Common Stock $10,000\mathrm{.}00$

Revenue $27,800\mathrm{.}00$

Cost of Goods Sold $10,200\mathrm{.}00$

Supplies Expense $500\mathrm{.}00$

Rent Expense $500\mathrm{.}00$

Wages Expense $500\mathrm{.}00$

Interest Expense $500\mathrm{.}00$

Utilities Expense $200\mathrm{.}00$

Totals $186,300\mathrm{.}00186,300\mathrm{.}00$

The following are adjusting entries:

Pays his $$1,000$ January rent in December

December electric bill was $$200$ and is due January $15$th$.$

Equipment depreciation is $$2,000$ for the year.

On December $31,$ a customer prepays Allan $$1,000$ for guitar lessons for the next $6$ months.

Allans employee worked half a pay period, and thus accrue the remaining wages. The pay period wages is $$500.$

Prepare the Adjusted Trial Balance for Allan Castillo.