me aujusted trial balance for Chiara Company as of December 31 follows. Cash Accounts receivable. Interest receivable. sk Notes receivable (due in 90 days) Office supplies Automobiles Accumulated depreciation-Automobiles Equipment Accumulated depreciation-Equipment Land Accounts payable Interest payable! Debit Credit $ 70,500 55,500 22,400 170,500 17,000 172,000) $.65,000 142,000 26,000 85,000 104,000 45,000 Salaries payable Unearned revenue Long-term notes payable 18,00 44,000 144,000 Common stock 25,580 Retained earnings 230, 220 Dividends 55,000 Services revenue 494,000 Interest revenue. 36,000 Depreciation expense-Automobiles 25,000 Depreciation expense-Equipment 19,000 Salaries expense Wages expense Interest expense Office supplies expense Advertising expense Repairs expense-Automobiles Totals 188,000 47,000 36, Bee 35,200 60,500 30,408 $ 1,231,800 $ 1,231,808