The adistu tui ieBradley Irrigation System at December 31, 2018, follows BRADLEY IRRIGATION SYSTEM Adjusted Trial Balance December 31, 2018 Balance Account Title Cash Accounts Receivable Office Supplies Prepaid Insurance Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Interest Payable Salaries Payable Unearned Revenue Notes Payable (long-term) Common Stock Retained Earnings Dividends Service Revenue Insurance Expense Salaries Expense Supplies Expense Interest Expense Depreciation Expense-Building Depreciation Expense-Equipment Total Debit Credit $ 12,000 51,000 28,300 4,700 57,300 s 25,300 21,000 6,800 40,700 2,000 3,500 1,800 21,000 13,000 32,000 3,200 56,000 1,200 16,200 1,400 2,000 1,200 2,600 $202,100 $202,100