Silva Rentals Unadjusted Trial Balance March 31, 2020
		Unadjusted Trial Balance
No.	Account		Dr.			Cr.
101	Cash	$	6,400
110	Rent receivable		30,400
124	Office supplies		1,950
141	Notes receivable, due 2023		43,000
161	Furniture		15,400
173	Building		210,000
183	Land		38,000
191	Patent		9,000
201	Accounts payable				$	13,150
252	Long-term note payable					169,000
301	Stephen Silva, capital					79,750
302	Stephen Silva, withdrawals		89,000
406	Rent revenue					322,800
620	Office salaries expense		49,000
633	Interest expense		4,650
655	Advertising expense		14,000
673	Janitorial expense		40,400
690	Utilities expense		33,500
	Totals	$	584,700		$	584,700

Additional information:

1. It was determined that the balance in the Rent Receivable account at March 31 should be $34,800.
2. A count of the office supplies showed $1,590 of the balance had been used.
3. Annual depreciation on the building is $24,400 and $2,900 on the furniture.
4. The two part-time office staff members each get paid $130 per day, for every day they work in the pay period. They are paid on the 1st and 15th of each month. At March 31, each worker had worked 6 days and will be paid on April 1.
5. A review of the balance in Advertising Expense showed that $2,100 was for advertisements to appear in the April issue of Canadian Business magazine.
6. Accrued utilities at March 31 totalled $2,320.
7. March interest of $395 on the long-term note payable is unrecorded and unpaid as of March 31.