P3-7A Crimson Tide Music Academy offers lessons in playing a wide range of musical instruments. The unadjusted trial balance as of December 31, 2021, appears below. December 31 is the company's fiscal year-end. Accounts Debit Credit Cash $ 10,300 Accounts Receivable 9,500 Interest Receivable 0 Supplies 2,000 Prepaid Rent 7,200 Land 78,000 Notes Receivable 20,000 Accounts Payable $ 7,700 Salaries Payable a Deferred Revenue 5,300 Utilities Payable 0 Common Stock 79,000 Retained Earnings 19,700 Service Revenue 42,200 Interest Revenue Salaries Expense 24,500 Rent Expense Supplies Expense Utilities Expense 2,400 Totals $153,900 $153,900