Ben and Jerry are partners in a CPA firm (Ben & Jerry's, LLP). They depreciate the building and equipment over 39 and 7 years, respectively. Please prepare their partnership return using Form 1065 for 2019 from the following trial balance.

Cash	377
Accounts receivable	37,052
Prepaid Insurance	1,045
Land	18,610
Building	103,422
Office equipment	13,326
Accumulated depreciation	-4,780
Accounts Payable	-815
Wages Payable	-3,529
Owners' Equity	-134,313
Consulting fees	-171,166
Wage expenses	123,000
Depreciation expense	4,780
Utilities expense	6,255
Life insurance	5,123
Parking fines	1,496
Miscellaneous	117