Presented below is the trial balance of First Landing Golf Club as of December 31, 2018. The books are closed annually on December 31. First Landing Golf Club Trial Balance December 31, 2018 Unadjusted Credit Cash Accounts Receivable - Members Allowance for Doubtful Accounts Rent Receivable Debit 15,000 13,000 1,100 Prepaid Insurance Shop Supplies Land Buildings Accumulated Depreciation- Buildings Equipment Accumulated Depreciation - Equipment Interest Payable Salaries and Wages Payable Unearned Dues Note Payable Common Stock Retained Earnings 9,000 3,600 350,000 120,000 40,000 150,000 70,000 300,000 82,000 Dues Revenue Green Fees Revenue 7,900 17,600 Rent Revenue Bad Debt Expense Depreciation Expense - Buildings Depreciation Expense Equipment Insurance Expense Interest Expense 80,000 Salaries and Wages Expense Shop Supplies Expense Utilities Expenses Maintenance and Repairs Expense Income Summary 54,000 24,000 818.690 TOTALS