Presented below is the trial balance of the Blue Golf Club, Inc. as of December $31.$ The books are closed annually on December $31.$

Accumulated Depreciation$-$Buildings

$38,566$

Equipment

$191,800$

Accumulated Depreciation$-$Equipment

$68,660$

Common Stock

$361,700$

Retained Earnings

$220,469$

Dues Revenue

$218,600$

Green Fees Revenue

$5,785$

Rent Revenue

$16,500$

Utilities Expenses

$57,510$

Salaries and Wages Expense

$84,230$

Maintenance and Repairs Expense

$25,390$

$$931\mathrm{.}380$

$$931,380$