Services Limited Adjusted Trial Balance 31-Dec-20 Debit Credit Cash 35,000 Accounts receivable 29.600 Inventory 14,600 Prepaid expense 8.800 Fixed assets 140,000 Accumulated depreciation 20,000 Accounts payable 16.500 Salary payable 13,100 Long-term debt 70,000 Common shares 50,000 Retained earnings 13.400 Dividends 5,000 Parts revenue 15.500 Service revenue 112,500 Depreciation expense 10,000 Interest expense 3,500 Rent expense 12,000 Repairs and Maintenance expense 14,400 Salary expense Utilities expense 30,600 7,500 311,000 311,000