Problem 4-4A Preparing closing entries, financial stetements, anc The adjusted trial balance for Tybalt Construction as of December 31, 2017, follows. TYBALT CONSTRUCTION Adjusted Trial Balance December 31, 2017 No 101 Cash 104 Short term investments 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation- Equipment 173 Building 174 Accumulated depreciation-Building 183 Land 201 Accounts payable 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 233 Unearned professional fees 251 Long-term notes payable 301 0. Tybalt, Capital 302 0. Tybalt, Withdrawals 401 Professional fees earned 406 Rent earned 407 Dividends earned 409 Interest earned 606 Depreciation expense-Building 612 Depreciation expense-Equipment 623 Wages expense 633 Interest expense 637 Insurance expense 640 Rent expense 652 Supplies expense 682 Postage expense f8 Propenty taxes expense Account Title Debit 1 Credit 6, 5e0 22,000 9,000 8,700 so, eee 6,500 $ 25,000 162,090 54,000 58,320 17, 500 2,900 3,406 2,180 1,100 7,500 67,000 128,300 11,600 102,000 16, 500 2,900 2,300 11,880 7,500 31,500 4,400 8,700 13,200 6, 300 3,900 3,200