Presented below are the trial balance and the other information related to Yorkis Perez, a consulting engineer.

YORKIS PEREZ, CONSULTING ENGINEER TRIAL BALANCE DECEMBER 31, 2014
		Debit			Credit
Cash		$37,680
Accounts Receivable		51,740
Allowance for Doubtful Accounts					$660
Inventory		2,030
Prepaid Insurance		1,360
Equipment		33,500
Accumulated Depreciation-Equipment					6,400
Notes Payable					7,200
Owners Capital					38,070
Service Revenue					120,400
Rent Expense (13 months of rent)		9,770
Salaries and Wages Expense		34,550
Utilities Expenses		1,500
Office Expense		600
Totals		$172,730			$172,730

1.		Fees received in advance from clients $6,550.
2.		Services performed for clients that were not recorded by December 31, $6,490.
3.		Bad debt expense for the year is $1,800.
4.		Insurance expired during the year $520.
5.		Equipment is being depreciated at 10% per year.
6.		Yorkis Perez gave the bank a 90-day, 10% note for $7,200 on December 1, 2014.
7.		Rent of the building is $660 per month. The rent for 2014 has been paid, as has that for January 2015.
8.		Office salaries and wages earned but unpaid December 31, 2014, $2,820.

Yorkis Perez withdrew $15,950 cash for personal use during the year.