Sandhill Management Services began business on January 1, 2020, with a capital investment of $112.000. The company manages condominiums for owners (Service Revenue) and rents space in its own office building (Rent Revenue). The trial balance and adjusted trial balance columns of the worksheet at the end of the first year are as follows. Sandhill Management Services Worksheet For the Year Ended December 31, 2020 Trial Balance Adjusted Trial Balance Dr. Cr. Dr. Cr. Cash 13,600 13,600 28,500 28.500 Accounts Receivable Prepaid Insurance 3.528 2.352 Land 69,200 69,200 126,400 126,400 59,500 59.500 13,000 13,000 1,600 6,000 112.000 112,000 151.928 151,928 21,800 21,800 91,900 91.900 29.100 33,500 Buildings Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable Owner's Capital Owner's Drawings Service Revenue Rent Revenue Salaries and Wages Expense Advertising Expense Utilities Expense Totals Insurance Expense Depreciation Expense Accumulated Depreciation-Buildings Accumulated Depreciation Equipment Interest Expense Interest Payable 42,300 42,300 20,200 20,200 18.900 18.900 403,928 403.928 1,176 6,300 3,000 3.300 11,100 11,100 Totals 421,328 421,328 Prepare a post-closing trial balance. SANDHILL MANAGEMENT SERVICES Post-Closing Trial Balance For the Year Ended December 31, 2020 Debit Credit Cash $ 13600 $ Accounts Receivable 28500 Prepaid Insurance 2352 Land 69200 Equipment 56200 Buildings 123400 Accounts Payable 13000 Unearned Rent Revenue 1600 Mortgage Payable 79100 Interest Payable 112000 Owner's Capital 177352 Accumulated Depreciation-Buildings 3000 Accumulated Depreciation Equipment 3300 Totals $ 293252 $ 377652