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 15,300 24,300 31,300 6,300 537,500 $ 172,000 30,300 27,300 Utilities Payable 4,300 Notes Payable (due in 5 years) 130,000 Common Stock 165,000 Retained Earnings 50,500 Dividends 25,300 Service Revenue-new construction Service Revenue-remodeling 415,000 259,000 Salaries Expense 153,000 Supplies Expense 278,000 Depreciation Expense 43,000 Insurance Expense 24,300 Utilities Expense 41,300 Interest Expense 7,800 Service Fee Expense 66,000 Totals $1,253,400 $1,253,400