P3-4A Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2018, appears below. December 31 is the company's fiscal year-end. Accounts Cash Accounts Receivable Supplies Prepaid Rent Equipment Debits Credits $ 10,300 9,500 2,000 7,200 90,000 $ 12,000 Accumulated Depreciation Accounts Payable 7,700 Salaries Payable Interest Payable -0- -0- Utilities Payable -0- Notes Payable 20,000 Common Stock 45,000 Retained Earnings 19,000 Service Revenue 42,200 Salaries Expense 24,500 Interest Expense -0- Rent Expense -0- Supplies Expense -0- Utilities Expense 2,400 Depreciation Expense -0- Totals $145,900 $145.900 Page 152 . Information necessary to prepare the year-end adjusting entries appears below.