DENVER ARCHITECTS, INC.
Adjusted Trial Balance
December 31
	Debits	Credits
Cash	$ 90,000
Accounts Receivable	20,000
Interest Receivable	200
Notes Receivable	4,000
Prepaid Insurance	960
Prepaid Rent	2,400
Supplies on Hand	600
Equipment	60,000
Accumulated DepreciationEquipment		$ 12,500
Buildings	140,000
Accumulated DepreciationBuildings		15,000
Land	56,240
Accounts Payable		60,000
Notes Payable		10,000
Interest Payable		750
Salaries Payable		7,000
Capital Stock		100,000
Retained Earnings, January 1		20,200
Dividends	40,000
Service Revenue		360,000
Insurance Expense	1,920
Rent Expense	9,600
Advertising Expense	1,200
Depreciation ExpenseEquipment	2,500
Depreciation ExpenseBuildings	3,000
Supplies Expense	2,280
Salaries Expense	150,000
Interest Expense	750
Interest Revenue		200
	$ 585,650	$ 585,650

1. Prepare a classified balance sheet.