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 $ 7,400 119 Merchandise inventory 15,600 125 Supplies 9,400 128 Prepaid insurance 3,400 165 Store equipment 50,400 166 Accumulated depreciation, store equipment $ 46,200 167 Office equipment 68,400 168 Accumulated depreciation, office equipment 33,600 201 Accounts payable 15,400 301 Jonah Bell, capital 25,640 302 Jonah Bell, withdrawals 40,400 413 Sales 285,800 415 Sales discounts 1,400 505 Cost