Start by closing revenues. Date Accounts and Explanation Debit Credit Dec. 31 Clos. (1) Brinney Irrigation System Adjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Clash $ 12,800 48,500 13,800 4,700 61,000 $ Accounts Receivable Office Supplies Prepaid Insurance Building Accumulated Depreciation Building Equipment Accumulated Depreciation Equipment Accounts Payable Interest Payable Salaries Payable 24,300 24,000 6.900 35,900 400 4.200 35,900 Accounts Payable Interest Payable Salaries Payable 400 4,200 Unearned Revenue 1,500 Notes Payable (long-term) 14,750 Common Stock 21,000 Retained Earnings 15,000 Dividends 2.600 65,000 Service Revenue Insurance Expense 600 16.300 850 Salaries Expense Supplies Expense Interest Expense Depreciation Expense Equipment 400 2,100 1.300 Depreciation Expense-Building $ 188,950 $ 188,950 Total