Jarmuz Management Services began business on January 1, 2015, with a capital investment of $86,663. 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 2015 are as follows JARMUZ MANAGEMENT SERVICES Worksheet For the Year Ended December 31, 2015 Adjusted Trial Balance Trial Balance Cr Cr 13,620 28,350 2,400 69,040 125,700 59,380 Cash Accounts Receivable Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Advertising Expense Utilities Expense Totals Insurance Expense Depreciation Expense Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Interest Expense Interest Payable Totals 13,620 28,350 3,600 69,040 125,700 59,380 12,350 5,850 124,300 86,663 54,597 12,350 1,170 124,300 86,663 54,597 21,710 21,710 91,000 28,540 91,000 33,220 42,210 20,530 19,160 42,210 20,530 19,160 403,300 403,300 1,200 6,300 3,090 3,210 10,620 10,620 420,220 420,220