Boilermaker Unlimited specializes in building new homes and remodeling existing homes. Remodeling projects include adding game rooms, changing kitchen cabinets and countertops, and updating bathrooms. Below is the year-end adjusted trial balance of Boilermaker Unlimited. Accounts Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Accounts Payable Salaries Payable BOILERMAKER UNLIMITED Adjusted Trial Balance: December 31, 2021 Debits Credits $ 16,000 25,000 32,000 7,000 625,000 $ 200,000 31,000 28,000 Utilities Payable 5,000 Notes Payable (due in 5 years) 150,000 Common Stock 200,000 Retained Earnings 31,000 Dividends 26.000 Service Revenue-new construction. Service Revenue-remodeling 450,000 200,000 Salaries Expense 160,000 Supplies Expense 285,000 Depreciation Expense 50,000 Insurance Expense 25,000 Utilities Expense 42,000 Interest Expense Service Fee Expense 9,000 73,000 Totals $1,375,000 $1,375,000