s The adjusted trial balance for Tybalt Construction on December 31 of the current year follows. TYBALT CONSTRUCTION Adjusted Trial Balance December 31 eBook No. Account Title Debit Credit 101 Cash ferences $ 6,500 104 Short-term investments 24,000 126 Supplies 9,000 128 Prepaid insurance 8,700 167 Equipment 55,000 168 Accumulated depreciation-Equipment $ 27,500 173 Building 150,000 174 Accumulated depreciation-Building 50,000 183 Land 70,150 201 Accounts payable 17,000 203 Interest payable 2,200 208 Rent payable 3,500 210 Wages payable 2,600 213 Property taxes payable 1,500 236 Unearned revenue 7,000 244 Current portion of long-term note payable 7,000 251 Long-term notes payable 59,000 307 Common stock. 6,500 318 Retained earnings 125,000 319 Dividends 10,100 404 Services revenue. 102,000 406 Rent revenue 17,000 407 Dividends revenue 2,600 409 Interest revenue. 2,300 606 Depreciation expense-Building 11,000 612 Depreciation expense-Equipment 8,250