Presented below is the trial balance of the Oriole Golf Club, Inc. as of December 31. The books are closed annually on December 31. Credit ORIOLE GOLF CLUB, INC. TRIAL BALANCE DECEMBER 31 Debit Cash $ 18,050 Accounts Receivable 13,300 Allowance for Doubtful Accounts Prepaid Insurance 9,870 Land 376,500 $ 1.200 150.000 37.886 195,600 Buildings Accumulated Depreciation Buildings Equipment Accumulated Depreciation Equipment Common Stock Retained Earnings 67.770 388,100 207.540 203,400 Dues Revenue Green Fees Revenue 6,114 Rent Revenue 17,600 Utilities Expenses 55,160 Salaries and Wages Expense 82,010 Maintenance and Repairs Expense 29,120 $929,810 $ 929,610 (a) Enter the balances in ledger accounts. Cash Accounts Receivable Allow. for Doubtful Accts. Land Buildings Accum. Depr.-Buildings Equipment 1 Prepaid Insurance Common Stock Retained Earnings Dues Revenue Green Fees Revenue Rent Revenue + Utilities Expenses Salaries and Wages Expense Maintenance and Repairs Expense Accum. Depr.-Equipment