Patriots Golf Club
Unadjusted Trial Balance
31-Dec-20
Account Title		Debit	Credit
Cash		835,000
Short Term Investments		210,000
Accounts Receivable		434,700
Allowance for Doubtful Accounts		14,000
Land		400,000
Land Improvements		65,000
Accumulated Depreciation - Land Improvements			10,000
Buildings		1,235,000
Accumulated Depreciation - Buildings			370,500
Equipment		713,380
Accumulated Depreciation - Equipment			79,140
Accounts Payable			27,100
Mortgage Payable			916,100
Common Stock $5 par value			250,000
Retained Earnings			1,610,100
Dues Revenue			2,380,000
Green Fees Revenue			679,450
Insurance Expense		314,000
Utilities Expense		429,000
Salaries and Wages Expense		1,021,800
Maintenance and Repairs Expense		650,510
		6,322,390	6,322,390

Can you adjust these please?

1. Land improvements and equipment have 10 year useful lives, with no salvage value.
2. Management estimates that 12% of the accounts receivable balance will be uncollectible.
3. Accrued salaries and wages at December 31 was $39,300
4. The rate on the mortgage is 5%. Principal and interest are due on January 1st of each year.
5. Dues received in advance from members $8,900