Sunland Management Services began business on January 1, 2020, with a capital investment of $137,200. The company manages condominiums for owners (Service Revenue) and rents space in its own office building (Rent Revenue). The trial balance and adjusted trial balance columns of the worksheet at the end of the first year are as follows. Sunland Management Services Worksheet For the Year Ended December 31, 2020 Trial Balance Adjusted Trial Balance Dr. Cr. Dr. Cr. Cash 13,500 13,500 Accounts Receivable 28.000 28,000 Prepaid Insurance 3,660 2.440 Land 65.700 65,700 Buildings 126,300 126,300 Equipment 59.400 59.400 Accounts Payable 12.100 12.100 Unearned Rent Revenue 6,200 1.900 Mortgage Payable 137,200 137,200 Owner's Capital 125,160 125,160 Owner's Drawings 22.500 22.500 Service Revenue 91,900 91.900 Rent Revenue 28,600 32,900 Salaries and Wages Expense 42,400 42,400 Advertising Expense 20.700 20,700 Utilities Expense 19.000 19,000 Totals 401,160 401,160 Insurance Expense 1,220 Depreciation Expense 6,800 Accumulated Depreciation-Buildings 3,000 Accumulated Depreciation-Equipment 3,800 Interest Expense 11.900 Interest Payable 11.900 Totals 419.860 419,860 Adjustments Trial Balance Dr. Cr. Account Titles Dr. Cr. Cash 13,500 Accounts Receivable 28,000 Prepaid Insurance 3,660 Land 65,700 Buildings 126,300 Equipment 59,400 Accounts Payable 12,100 Unearned Rent Revenue 6,200 Mortgage Payable 137,200 Owner's Capital 125,160 Owner's Drawings 22,500 Service Revenue 91,900 Rent Revenue 28,600 42,400 Salaries and Wages Expense Advertising Expense 20,700 19,000 Utilities Expense Totals Insurance Expense 401,160 401,160 Income Statement Balance Sheet Dr. Cr. Dr. Cr