Presented below is the trial balance of the Swifty Golf Club, Inc. as of December 31. The books are closed annually on December 31. SWIFTY GOLF CLUB, INC. TRIAL BALANCE DECEMBER 31 Debit Credit Cash $17,660 Accounts Receivable 17,300 Allowance for Doubtful Accounts $1,000 Prepaid Insurance 9,500 Land 397,000 Buildings 120,000 Accumulated Depreciation-Buildings 37,999 Equipment 157,300 Accumulated Depreciation-Equipment 75,160 Common Stock 387,300 Retained Earnings 163,113 Dues Revenue Green Fees Revenue 198,200 5,758 Rent Revenue 17,600 Utilities Expenses 56,820 Salaries and Wages Expense 81,230 Maintenance and Repairs Expense 29,320 $886,130 $886,130