Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December $31,2024,$ appears below. December $31$ is the company's fiscal year$-$end.

$\backslash$table$[[$Accounts$,$Debits,Credits$],[$Cash$,$$$26,300,],[$Accounts Receivable,$11,100,],[$Interest Receivable,$0,],[$Supplies$,3,600,],[$Prepaid Rent,$8,800,],[$Land$,94,000,],[$Notes Receivable,$36,000,],[$Accounts Payable,,$10,100],[$Salaries Payable,,$0,100],[$Deferred Revenue,,$0],[$Utilities Payable,$115,800,],[$Common Stock,,$22,100],[$Retained Earnings,$58,200,],[$Service Revenue,$0,0],[$Interest Revenue,$0,],[$Salaries Expense,$4,000,],[$Rent Expense,$212,300,$$$212,300$