Item 1

The March 31, 2020, unadjusted trial balance for Silva Rentals after its first year of operations is shown below:

Silva Rentals Unadjusted Trial Balance March 31, 2020
		Unadjusted Trial Balance
No.	Account		Dr.			Cr.
101	Cash	$	6,000
110	Rent receivable		30,000
124	Office supplies		1,750
141	Notes receivable, due 2023		41,000
161	Furniture		15,000
173	Building		206,000
183	Land		36,000
191	Patent		8,600
201	Accounts payable				$	12,750
252	Long-term note payable					165,000
301	Stephen Silva, capital					72,750
302	Stephen Silva, withdrawals		87,000
406	Rent revenue					318,800
620	Office salaries expense		47,000
633	Interest expense		4,250
655	Advertising expense		13,600
673	Janitorial expense		40,000
690	Utilities expense		33,100
	Totals	$	569,300		$	569,300

Additional information:

1. It was determined that the balance in the Rent Receivable account at March 31 should be $34,000.
2. A count of the office supplies showed $1,430 of the balance had been used.
3. Annual depreciation on the building is $24,000 and $2,500 on the furniture.
4. The two part-time office staff members each get paid $110 per day, for every day they work in the pay period. They are paid on the 1st and 15th of each month. At March 31, each worker had worked 6 days and will be paid on April 1.
5. A review of the balance in Advertising Expense showed that $1,900 was for advertisements to appear in the April issue of Canadian Business magazine.
6. Accrued utilities at March 31 totalled $2,120.
7. March interest of $375 on the long-term note payable is unrecorded and unpaid as of March 31.

1. Use the above woman to complete the worksheet 1 ARENTALS Warn De De C De 6.000 30.000 1 000 000 BOOT 1.430 41.00 IS DOO 200.000 2.000 6.000 DO 2.120 101 110 Raw 124 141 Notes 2003 161 Pure 173 ung Land 191 Pal 201 Au pays Long tampable 301 Shephen 300 Sphen , www 400 Prev 020 Openis best expense Advergene e73 Janitorial expense 000 Ugens Total 650 Office presente 601 Depreciation experieure 12 Acounted depreciation, future 600 Depreconcebudes 174 Accumulated depreciation building 200 Sales payable 131 Prepardevering 203 Interest Day Total 1.750 41.000 15.000 206.000 30.000 8.800 $12.750 165.000 72.750 3,700 310.800 47.000 4240 13.00 40.000 33.100 5491.000 3 8.500 54.000 3,550 $424320 S Os 05 50 0 0 1 5 $0 os 0 1