Ivanhoe Management Services began business on January 1, 2020, with a capital investment of $110,700. The company manages condominiums for owners (Service Revenue) and rents space in its own office building (Rent Revenue). The trial balance and adjusted trial balance columns of the worksheet at the end of the first year are as follows. Ivanhoe Management Services Worksheet For the Year Ended December 31, 2020 Trial Balance Dr. Cr. 13,800 28.100 3.684 65.900 129.900 58.800 Cash Accounts Receivable Prepald Insurance Land Buildings Equipment Accounts Payable Uneamed Ret Revenue Mortgage Payable Owner's Capital Owner's Drawing Service Revenue Rent Reven Adjusted Trial Balance Dr. Cr. 13.800 28.100 2456 65,900 129.900 58,800 12.100 1.200 110.700 154.184 21700 91300 33200 12.100 6.000 110.700 154184 21.700 91.300 29.000 4 $ 4 % 5 6 & 7 8 9 0 W E R T Y U O P D G H K x C V B N