Exercise 4-14 The adjusted trial balaice for McCoy Bowling Alley at December 31, 2017, contains the following accounts. Debits Credits Buildings Accounts Receivable Prepaid Insurance Cash Equipment Land Insurance Expense Depreciation Expense6,500 Interest Expense $115,500 42,000 11,000 96,000 61,000 Accumulated Depreciation-Equipment17,000 2,000 15,000 $127,000 Owner's Capital 14,000 Accumulated Depreciation Buildings 4,000 Accounts Payable 18,500 Notes Payable 65,000 Interest Payable 500 Service Revenue 2,000 $298,500 $298,500