Carl's Construction Trial Balance 31-Dec-21 Account Debit Credit Cash 22,690 Accounts Receivable 13,800 Supplies 180 Prepaid Rent 2,400 Building Equipment 40,000 Accounts Payable 27,650 Carl Raymond, Capital 44,100 Carl Raymond, Withdrawals 8,100 Service Revenue 27,800 Rent Expense 2,000 Utilities Expense 2,180 Salary Expense 8,200 99,550 99,550 Raymond's accountant recognized the following adjustments for year end (Dec 31) a. Depreciation on the Building Equipment, Useful Life 10 years, Salvage Value, $4,000 b. Supplies Inventory shows $50 in Supplies on Hand c. Rent Expired, $80 d. Salaries Earned but not paid, $650