Melody instruments Company Trial Balance December 31, 2017 Account Title Debit Credit Cash $88,800 Accounts Receivable 5,000 Office Supplies 3,400 Equipment 2,000 Building 16,500 Land 70,000 Accounts Payable $ 15,000 Notes Payable 60,000 L. Melody, Capital 50,000 L. Melody, Withdrawals 1,200 Service Revenue 72,000 Utilities Expense 4,100 Salaries Expense 4,000 Advertising Expense 2,000 Total $197,000 $197,000