Close Dividends. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (4) Choose from any list or enter any number in the input fields and then click Check Answer. Brinney Irrigation System Adjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash $ 12,800 Accounts Receivable 48,500 13,800 4,700 Office Supplies Prepaid Insurance Building Accumulated Depreciation Building 61,000 $ 24,300 24,000 6.900 Equipment Accumulated Depreciation Equipment Accounts Payable interest Payable Salaries Payable 35,900 400 4,200 Print Done Accounts Payable 35,900 400 4,200 1,500 14,750 21,000 15,000 2,600 Interest Payable Salaries Payable Unearned Revenue Notes Payable (long-term) Common Stock Retained Earnings Dividends Service Revenue Insurance Expense Salaries Expense Supplies Expense interest Expense Depreciation Expense Equipment Depreciation Expense-Building 65,000 600 16,300 850 400 2.100 1.300 Total $ 188,950 $ 188,950