$\backslash$table$[[,$Debit,Credit$],[$Bank$,22,720,],[$Accounts Receivable,$13,200,],[$Allowance for Doubtful Acc.,$5,150,],[$Prepaid Insurance,$720,],[$Prepaid Copier Rental,$3,670,],[$Supplies$,15,000,],[$Land$,85,000,],[$Building$,,8,000],[$Accumulated Amortization$-$Building,$26,700,],[$Office Furniture,,$10,000],[$Accumulated Amortization $-$Office Furniture,$20,000,],[$Equipment$,,14,200],[$Accumulated Amortization $-$Equipment,,$10,500],[$Line of Credit,$9,200,],[$Accounts Payable,,$15,700],[$Loan Payable,,$82,000],[$Mortgage Payable,$17,520,],[$K$.$ Teleki, Capital,,$],[$K$.$ Teleki, Drawings,$24,000,75,900],[$Consulting Fees,,$],[$Business Taxes,$1,800,],[$Utilities$,1,470,],[$Office Expense,$6,700,],[$Copier Rental Expense,$960,],[$Salaries$,16,440,],[,243,530,243,530]]$

Additional information:

Prepaid insurance is a one year policy purchased on November $1,2020.$

Supplies were counted April $30.$ The cost value of the inventory was $$360.$

The building was purchased May $1,2016.$ Its estimated useful life is $40$ years and salvage value is $$5000.$ Teleki uses straight$-$line amortization for the building.

The office furniture was purchased May $1,2016.$ Its estimated useful life is $10$ years and

salvage value is $$1700.$ Teleki uses straight$-$line amortization for the furniture.

The equipment is being amortized using declining balance method and a $30\%$ rate.

The copier is rented from a company which requires six months rent in advance. The $$720$ rent was paid on March $1.$ Create trail balance, adjustments, income statement and balance sheet