Exercise 4-14 a The adjusted trial balance for Blossom Bowling Alley at December 31, 2020, contains the following accounts. Debits Credits Buildings Accounts Receivable $128,900 14,400 Owner's Capital $116,100 Accumulated Depreciation-Buildings 43,200 Prepaid Insurance 4,300 Accounts Payable 11,200 Cash 19,900 Notes Payable 97,800 Equipment 61,000 Accumulated Depreciation-Equipment 18,700 Land 65,500 Interest Payable 2,400 Insurance Expense 900 Service Revenue 15,600 Depreciation Expense 7,100 Interest Expense 3,000 $305,000 $305,000 (a)