The adjusted normal account balances of the Wellness Center at Decmeber 31 are as follows: Accounts Accounts Balances Accounts Accounts Balances Cash $19.500 Service Revenue $107,000 Accounts Receivable 15,000 Interest Revenue 8,500 Supplies 4,000 Depreciation Expense 25,000 Prepaid Insurance 8,000 Insurance Expense 6,000 Buildings 300,000 Salaries and Wages Expense 40,000 Accumulated depreciation-Buildings 120,000 Supplies Expense 8,000 Accounts Payable 19,000 Utilities Expense 13,000 Owner's Capital 195,000 Owner's Drawings 11,000