Elmore & Co. is an engineering firm with offices in several cities in the Mid-Atlantic region. Elmore's fiscal year-end is December 31, and it prepares financial statements just once a year, at year-end. For bookkeeping purposes, Elmore has adopted a policy to record payments and collections in advance into asset and liability accounts, respectively. The company's unadjusted trial balance at December 31, 2022 is shown below. All accounts have normal-side balances. Accounts Payable Accounts Receivable Accumulated Depreciation - Equipment Advertising Expense Allowance for Doubtful Accounts Cash Common Stock ($2 par) Dividends Declared Equipment Insurance Expense Interest Expense Land Maintenance Expense Notes Payable Prepaid Rent Rent Expense Retained Earnings Salaries and Wages Expense Service Revenue Supplies Expense Unearned Service Revenue Utilities Expense Additional information available at year-end is as follows: $ 372,590 729,340 497,175 213,860 19,410 950,601 171,000 46,720 891,480 318,670 51,230 347,510 58,740 926,000 289,624 403,920 839.490 942,380 2,371,650 16,910 243,130 179,460