Problem 1: (15 points) The Hightower Company has the following adjusted balances as of December 31, 2018. Prepare, in Excel, an adjusted trial balance in good form Cash Accounts Receivable Allowance for Doubtful Accounts Merchandise Inventory Prepaid Insurance Land Office Equipment Accumulated Depreciation Office Equipment Buildings Accumulated Depreciation - Buildings Copyrights Accounts Payable Salaries Payable Interest Payable Notes Payable Bonds Payable Common Stock Retained Earnings deficit Sales Cost of Goods Sold Advertising Expense Utilities Expense Salaries Expense Insurance Expense Bad Debt Expense Depreciation Expense Gain on Sale of Land Interest Revenue Interest Expense 34,900 63,363 4,100 187,790 6,000 125,000 245,800 35,000 192,600 50,000 41,500 78,500 15,900 6,200 288,648 200,000 160,000 (40,524) 215,789 62,300 15,000 8,000 12,800 8,540 4,100 9,100 5,600 2,250 4,670