make t$-$accounts $.$ Highlight Stylings$$ unadjusted trial balance for the current year follows: Highlight Styling Trial Balance December $31,20$XX Debit Credit $101$ Cash $$2,200105$ Prepaid insurance $1,680110$ Supplies $790150$ Shop Equipment $3,860151$ Accumulated depreciation$$shop equipment $$770160$ Building $59,500161$ Accumulated depreciation$$building $3,840170$ Land $55,000205$ Unearned revenue $2,600210$ Long$-$term notes payable $50,000301$ Bella Hanson, Capital $48,860401$ Rent revenue $2,400405$ Fees revenue $23,400501$ Wages expense $3,200502$ Utilities expense $690503$ Property taxes expense $600504$ Interest expense $4,350$ Totals $$131,870$ $$131,870$ Additional information: a$.$ An insurance policy examination showed $$1,040$ of expired insurance. b$.$ An inventory count showed $$210$ of unused supplies still available. c$.$ Depreciation expense on equipment, $$350.$ d$.$ Depreciation expense on the building, $$2,020.$ e$.$ Accrued rent revenue of $$200$ was unrecorded and not yet received at the time the trial balance was prepared. f$.$ $$800$ of the Unearned Revenue account balance $($related to rent collected in advance$)$ was still unearned by year$-$end. g$.$ The one employee, a receptionist, works a five$-$day workweek at $$50$ per day. The employee was paid last week but has worked four days this week for which she has not been paid. h$.$ Three months$$ property taxes, totaling $$450,$ have accrued. This additional amount of property taxes expense has not been recorded. i$.$ One month$$s interest on the note payable, $$600,$ has accrued but is unrecorded.