The adjusted trial balance columns of the worksheet for Alshwer Company are as follows. ALSHWER COMPANY Worksheet For the Year Ended December 31, 2017 Adjusted Trial Balance Account No. Account Titles Dr Cr Cash 101 5,100 10,500 112 Accounts Receivable 126 Supplies 1,800 130 Prepaid Insurance 1,800 Equipment 157 26,700 158 Accumulated Depreciation-Equipment 5,600 Notes Payable 200 13,900 201 Accounts Payable 6,100 2,100 212 Salaries and Wages Payable 230 Interest Payable 500 311 Common Stock 12,200 320 Retained Earnings 5,000 332 Dividends 7,200 56,800 400 Service Revenue Advertising Expense 8,000 610 631 Supplies Expense 3,800 Depreciation Expense 5,600 722 Insurance Expense 3,500 726 Salaries and Wages Expense 27,700 905 Interest Expense 500 102,200 102,200 Totals