Gibson Companys adjusted balances at December 31, 2015 (listed alphabetically) were:

Gibson prepared, but did not yet post, additional adjusting journal entries (AJEs) for $5,000 of depreciation and $26,200 of income taxes.

Required:
1.	Prepare an adjusted trial balance listing the accounts in proper order at December 31, 2015 taking the additional adjusting journal entries into account. Solve for the "?" in Retained Earnings.

Accounts Payable Equipment Office Expenses Service Revenue 93,080 333,040 622,250 2,524,200 Accounts Receivable Income Tax Expense Prepaid Rent Supplies 221,400 0 8,900 14,200 Accumulated Depreciation- Equipment Income Tax Payable Rent Expense Supplies Expense 20,100 3,630 127,280 32,340 Cash Interest Expense Retained Earnings Unearned Revenue 169,000 15,800 ? 22,500 Common Stock Salaries and Wages Expense Land Utilities Expense 244,000 55,000 1,790,000 24,630 Notes Payable (long- term) Depreciation Expense 0 200,000 GIBSON CONSULTANTS, INC. Adjusted Trial Balance For the Year Ended December 31, 2015 Account Titles Debit Credit