Presented below is the trial balance of the Pearl Golf Club, Inc. as of December 31. The books are closed annually on December 31. PEARL GOLF CLUB, INC. TRIAL BALANCE DECEMBER 31 Debit Credit $15,320 17,500 $1,100 9,180 369,300 150,000 48,000 190,400 Cash Accounts Receivable Allowance for Doubtful Accounts Prepaid Insurance Land Buildings 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 88,853 436,800 128,788 194,600 6,429 16,500 57,080 82,950 29,340 $921,070 $921,070 (a) Enter the balances in ledger accounts