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

CRESTWOOD GOLF CLUB, INC. TRIAL BALANCE DECEMBER 31
		Debit			Credit
Cash		$ 17,680
Accounts Receivable		17,300
Allowance for Doubtful Accounts					$ 1,240
Prepaid Insurance		9,530
Land		381,980
Buildings		120,000
Accumulated Depreciation-Buildings					35,610
Equipment		194,510
Accumulated Depreciation-Equipment					71,250
Common Stock					402,990
Retained Earnings					166,220
Dues Revenue					206,970
Green Fees Revenue					6,080
Rent Revenue					18,700
Utilities Expenses		58,110
Salaries and Wages Expense		82,590
Maintenance and Repairs Expense		27,360
		$ 909,060			$ 909,060 Prepare trial balance