Problem 3 The following is the adjusted trial balance as of December 31 , 2017 of Peri Brothers Co. ccounts ccounts Receivable Office Supplies Accumulated Depreciation-Building Credit $18, Accounts Payable Salaries Payable Unearned Service Revenue Mortgage Payable 25 21 ithdrawals Service Revenue laries Ex Building and Equipment ies Ex urance Expense tilities otal a. Close Revenue Accounts Date Credit Debit Description b. Close Expense Accounts: Date Credit Debit Description