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Cash 15,000 Accounts payable 15,000 Accounts receivable 35,000 Note payable 25,000 Supplies 4,000 Mortgage payable 85,000 Prepaid insurance 3,000 Paid-in-capital 195,000 Other prepaid expense 1,000

Cash 15,000 Accounts payable 15,000 Accounts receivable 35,000 Note payable 25,000 Supplies 4,000 Mortgage payable 85,000 Prepaid insurance 3,000 Paid-in-capital 195,000 Other prepaid expense 1,000 Capital withdrawals 22,000 Equipment 65,000 Revenues 190,000 Buildings 140,000 Salaries expense 73,000 Land 40,000 Rent expense 65,000 Patents 10,000 Utilities expense 37,000

Assuming that all of these accounts have normal balances, what is the total of the trial balance?

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