Prepare an adjusted trial balance 

 Notes payable $ 30,000 

Accumulated depreciation—Buildings $ 34,000 

Prepaid insurance 4,400 

Accounts receivable 7,800 

Interest expense 880 

Utilities expense 3,200

 Accounts payable 11,000

 Interest payable 860 

Wages payable 2,300 

Unearned revenue 1,750

 Cash 48,000 

Supplies expense 580 

Wages expense 9,400 

Buildings 230,000

 Insurance expense 3,700 

Dividends 12,500 

Common stock 29,000 

Depreciation expense—Buildings 11,500 

Services revenue 115,000

 Supplies 1,750 

Retained earnings 109,800