following are accounts and year$-$end adjusted balances of as of December $31.$

Account Title Debit Credit

Cash $ $18,000$

Accounts receivable $12,400$

Prepaid rent $2,000$

Building $23,000$

Accumulated depreciation$$Building $ $6,500$

Owner, Capital $44,003$

Owner, Withdrawals $6,000$

Consulting revenue $46,900$

Depreciation expense$$Building $2,000$

Wages expense $27,343$

Rent expense $3,142$

Advertising expense $1,970$

Utilities expense $1,548$

Totals $ $97,403$ $ $97,403$