SARASOTA ENTERPRISES Trial Balance December 31, 2021 Debit Credit Cash $15,000 Accounts receivable 19,200 Merchandise inventory 37,050 Prepaid insurance 3,000 Supplies 2,950 Equipment 150,000 Accumulated depreciation-equipment $35,000 Furniture 45,000 Accumulated depreciation-furniture 18,000 Accounts payable 33,200 Unearned revenue 4,000 Mortgage payable S. Kim, capital 125,000 46,200