Saved Problem 4-4A Preparing closing entries, financial statements, and ratios LO C3, A1, P2 The adjusted trial balance for Tybalt Construction as of December 31, 2019, follows. TYBALT CONSTRUCTION Adjusted Trial Balance) December 31, 2019 No. 101 Cash Account Title Debit Credit $ 6,500 104 Short-term investments 24,000 126 Supplies 8,600 128 Prepaid insurance 8,700 es 167 Equipment 168 Accumulated depreciation-Equipment 45,000 $ 22,500 173 Building 174 Accumulated depreciation-Building 177,000 59,000 183 Land 49,270 201 Accounts payable 15,000. 203 Interest payable 2,900 208 Rent payable 3,100 210 Wages payable 2,500 213 Property taxes payable 1,400 233 Unearned professional fees 7,200 244 Current portion of long term note payable 6,500 251 Long-term notes payable 62,500 301 0. Tybalt, Capital 132,000 302 0. Tybalt, withdrawals 12,600 401 Professional fees earned 100,000 406 Rent earned) 17,000