Jarmuz Management Services began business on January 1, 2015, with a capital investment of $96,129. 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.

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JARMUZ MANAGEMENT SERVICES Worksheet For the Year Ended December 31, 2015 Trial Balance Adjusted Trial Balance Dr. Cr. Dr. Cr. Cash 13,580 13,580 Accounts Receivable 28,490 28,490 Prepaid Insurance 3,360 2,240 Land 69,330 69,330 Buildings 125,800 125,800 Equipment 59,000 59,000 Accounts Payable 12,780 12,780 Unearned Rent Revenue 5,990 1,680 Mortgage Payable 115,200 115,200 Common Stock 96,129 96,129 Retained Earnings 53,281 53,281 Dividends 21,960 21,960 Service Revenue 90,900 90,900 32,860 Rent Revenue 28,550 Salaries and Wages Expense 41,830 41,830 Advertising Expense 20,290 20,290 Utilities Expense 19,190 19,190 Totals 402,830 402,830 Insurance Expense 1,120 Depreciation Expense 6,590 Accumulated Depreciation-Buildings 3,120 Accumulated Depreciation-Equipment 3,470 Interest Expense 11,190 Interest Payable 11,190 Totals 420,610 420,610 Trial Balance Account Titles Dr. Cr. Cash 13,580 Accounts Receivable 28,490 Prepaid Insurance 3,360 Land 69,330 Buildings 125,800 Equipment 59,000 Accounts Payable 12,780 5,990 Unearned Rent Revenue 115,200 Mortgage Payable 96,129 Common Stock Retained Earnings 53,281 Dividends 21,960 90,900 Service Revenue 28,550 Rent Revenue Salaries and Wages Expense 41,830 Advertising Expense 20,290 Utilities Expense 19,190 402,830 402,830 Totals Insurance Expense Depr. Expense Accum. Depr.-Buildings Accum. Depr.-Equipment Interest Expense Interest Payable Totals Net Income Totals