Sigma Corporation was founded in January 2020. Presented below is the trial balance as of December 3 2022. Sigma Corporation Trial Balance December 31, 2022 Debit Credit Cash $21,250 Accounts Receivable Allowance for Doubtful Accounts Notes Receivable Art Supplies Prepaid Rent Printing Equipment Notes Payable Accounts Payable 24,500 $1,000 14,500 5,000 2,500 62,000 Accumulated Depreciation - Printing Equipment Unearned Advertising Revenue 25,000 14,900 5,500 8,800 Share Capital-Ordinary 13,000 Retained Earnings Dividends Advertising Revenue 7,500 1,200 85,800 Salaries Expense Utilities Expense Insurance Expense Miscellaneous Expense Interest Expense 14,300 6,600 3,750 1,400 4,500 Totals $161,500 $161,500