Presented below is the trial balance of First Landing Golf Club as of December 31, 2021. The books are closed annually on December 31. First Landing Golf Club Trial Balance December 31, 2021 Unadjusted Debit Credit Cash 53,223 Accounts Receivable - Members 6,320 Allowance for Doubtful Accounts 243 Rent Receivable Prepaid Insurance 9,000 Shop Supplies 4,620 Land 342,000 Buildings 120,000 Accumulated Depreciation - Buildings. 40,000 Equipment 160,000 Accumulated Depreciation Equipment 80,000 Interest Payable Salaries and Wages Payable Unearned Dues Note Payable Common Stock Retained Earnings Dues Revenue Green Fees Revenue Rent Revenue Bad Debt Expense Depreciation Expense - Buildings Depreciation Expense - Equipment Insurance Expense Interest Expense Maintenance/grounds Expense 84,320 Salaries and Wages Expense 90,120 Shop Supplies Expense Repairs Expenses Utilities Expense Income Summary TOTALS 60,000 280,000 119,626 252,300 80,374 20,900 24,365 38,989 933,200 933,200