Sarasota Management Services began business on January 1, 2021, with a capital investment of $82,023. 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 2022 are as follows.

Sarasota Management Services Worksheet For the Year Ended December 31, 2022
		Trial Balance				Adjusted Trial Balance
Account Titles		Dr.		Cr.		Dr.		Cr.
Cash		13,700				13,700
Accounts Receivable		28,300				28,300
Prepaid Insurance		3,423				2,282
Land		66,300				66,300
Buildings		128,600				128,600
Equipment		59,400				59,400
Accounts Payable				12,300				12,300
Unearned Rent Revenue				6,000				1,800
Mortgage Payable				128,400				128,400
Common Stock				82,023				82,023
Retained Earnings				53,100				53,100
Dividends		21,600				21,600
Service Revenue				91,500				91,500
Rent Revenue				28,800				33,000
Salaries and Wages Expense		41,700				41,700
Advertising Expense		20,300				20,300
Utilities Expense		18,800				18,800
Totals		402,123		402,123
Insurance Expense						1,141
Depreciation Expense						6,100
Accumulated DepreciationBuildings								2,800
Accumulated DepreciationEquipment								3,300
Interest Expense						11,200
Interest Payable								11,200
Totals						419,423		419,423

(a)

Prepare a complete worksheet.