Jarmuz Management Services began business on January 1, 2017, with a capital investment of $71,538. 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 2017 are as follows.

JARMUZ MANAGEMENT SERVICES Worksheet For the Year Ended December 31, 2017 Trial Balance Adjusted Trial Balance Cr. 13,500 28,000 2,492 67,100 129,100 59,300 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 13,500 28,000 3,738 67,100 129,100 59,300 12,100 6,000 140,000 71,538 54,600 12,100 1,600 140,000 71,538 54,600 22,300 22,300 91,600 28,600 91,600 33,000 41,900 20,300 19,200 41,900 20,300 19,200 Totals Insurance Expense Depreciation Expense Accumulated Depreciation Accumulated Depreciation-Equipment Interest Expense Interest Payable 404,438 404,438 1,246 6,800 -Buildings 2,900 3,900 10,200 10,200 421,438 Totals 421,438