he following adjusted trial balance for Bell Servicing was prepared at the end of the fiscal year, December 31, 2023: Account Debit Credit 101 Cash $ 7,700 119 Merchandise inventory 15,900 125 Supplies 9,700 128 Prepaid insurance 3,700 165 Store equipment 50,700 166 Accumulated depreciation, store equipment $ 46,500 167 Office equipment 68,700 168 Accumulated depreciation, office equipment 33,900 201 Accounts payable 15,700 301 Jonah Bell, capital 27,320 302 Jonah Bell, withdrawals 40,700 413 Sales 288,800 415 Sales discounts 1,700 505 Cost