Design Layout References Mailings Account Title Review View Help Jones Accounting Services Adjusted Trial Balance December 31, 2021 Dr Cr Accounts payable 6,300 Accounts Receivable 9,000 Accumulated Depreciation Building 41,000 Accumulated Depreciation Equipment $4,200 Building 350,000 Cash Depreciation expense, building Depreciation expense, equipment $98,000 7,000 800 Insurance expense 5,200 Interest payable 2,000 Land 700,000 Long-term note payable 52,000 Mike Jones, Capital 1,010,000 Mike Jones, Withdrawals 200,500 Office equipment Office supplies Prepaid Insurance Prepaid Rent Rent expense 8,000 3,300 9,000 15,000 6,000 Salaries expense 89,000 Salaries payable Service fees earned 14,500 370,800 Totals $1,500,800 $1,500,800