Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2021, appears below. December 31 is the company's fiscal year-end. Accounts Cash Debits Credits $ 32,300 Accounts Receivable. 11,700 Interest Receivable 0 Supplies 4,200 Prepaid Rent 9,400 Land 100,000 Notes Receivable 42,000 Accounts Payable $ 11,000 Salaries Payable 0 6,400 Utilities Payable 0 Deferred Revenue. Common Stock Retained Earnings Service Revenue Interest Revenue Salaries Expense, Rent Expense Supplies Expense Utilities Expense Totals 129,600 23,000 64,200 0 30,000 0 0 4,600 $234,200 $234,200 In addition, the company had the following year-end adjusting entries. 9 44 Alnus