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 BOILERMAKER UNLIMITED Adjusted Trial Balance December 31, 2021 Accounts Debits Credits Cash 14,000 Accounts Receivable 26,000 Supplies 33,000 Prepaid Insurance 5,000 Equipment 375,000 Accumulated Depreciation $ 120,000 Accounts Payable 29,000 Salaries Payable 26,000 Utilities Payable 3,000 Notes Payable (due in 5 years) ,000 Common Stock 100,000 Retained Earnings 47,200 Dividends 24,000 Service Revenue-new construction 350,000 Service Revenue-remodeling 240,000 Salaries Expense 140,000 Supplies Expense 265,000 Depreciation Expense 30, eee Insurance Expense 23,000 Utilities Expense 40,000 Interest Expense 7,200 Service Fee Expense 53,000 Totals $1,035,200 $1,035,200