Jarmuz Management Services began business on January 1, 2015, with a capital investment of $98,746. 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. Cr. JARMUZ MANAGEMENT SERVICES Worksheet For the Year Ended December 31, 2015 Trial Balance Adjusted Trial Balance Dr. Cr. Dr. Cash 13,570 13,570 Accounts Receivable 28,190 28,190 Prepaid Insurance 3,630 2,420 Land 67,810 67,810 Buildings 127,000 127,000 Equipment 59,120 59,120 Accounts Payable 12,770 12,770 Unearned Rent Revenue 6,140 1,770 Mortgage Payable 112,300 112,300 Common Stock 98,746 98,746 Retained Earnings 53,114 53,114 Dividends 22,480 22,480 Service Revenue 90,370 90,370 Rent Revenue 29,450 33,820 Salaries and Wages Expense 41,620 41,620 Advertising Expense 20,410 20,410 Utilities Expense 19,060 19,060 Totals 402,890 402,890 Insurance Expense 1,210 Depreciation Expense 6,660 Accumulated Depreciation Buildings 3,170 Accumulated Depreciation Equipment 3,490 Interest Expense 10,650 Interest Payable 10,650 Totals 420,200 420,200 Prepare a complete worksheet. JARMUZ MANAGEMENT SERVICES Worksheet For the Year Ended December 31, 2015 Adjusted Trial Balance Dr. Cr. Adjustments Balance Sheet Income Statement Dr. Dr. Cr. Dr Cr. 98,7461 53,1147 Trial Balance Account Titles Dr. Cr. Cash 13,570 Accounts Receivable 28,190 Prepaid Insurance 3,630 Land 67,810 Buildings 127,000 Equipment 59,120 Accounts Payable 12,770 Unearned Rent Revenue 6,140 Mortgage Payable 112,300 Common Stock Retained Earnings Dividends 22,480 Service Revenue 90,3700 Rent Revenue 29,4501 Salaries and Wages Expense 41,620 Advertising Expense 20,410 Utilities Expense 19,060 Totals 402,890 402,890 Insurance Expense Depr. Expense Accum. Depr.-Buildings Accum. Depr.-Equipment Interest Expense Interest Payable HHHHHHHHHHHHH HHHE HHHHHHHHH HHHHHHHHHHHHHHHHH Totals Net Income Totals Attempts: 0 of 3 used