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

Equipment

Accumulated Depreciation$-$Equipment

Common Stock

Retained Earnings

Dues Revenue

Green Fees Revenue

Rent Revenue

Utilities Expenses

Salaries and Wages Expense

Maintenance and Repairs Expense

$38,566$

$191,800$

$68,660$

$361,700$

$220,469$

$218,600$

$5,785$

$16,500$

$57\mathrm{.}510$

$84\mathrm{.}230$

$25,390$

$$931,380$

$$931,380$