the adjusted trial balance for Anara Co. as of December 31,2019, follows. P. Anara invested $40,000 cash in the buisness during year 2019. (The December 31, 2018, credit balance of the P.Anara, Capital account was $52,800)

Problem 4-4B Preparing closing entries Tinancial statements, and ratios 13 A1 P2 The adjusted trial balance for Anara Co. as of December 31, 2019, follows. P. Anara invested sa cash in the business during year 2019. (The December 31, 2018, credit balance of the P. Anara, Capital account was $52.800.) Adjusted Trial Balance December 31, 2019 Account Title No. Debit Credit $ 7,400 11.200 4.600 1,000 24,000 $ 4.000 100.000 10,000 30.500 101 104 125 128 167 168 173 174 183 201 203 208 210 213 233 244 251 301 302 401 406 407 409 606 612 623 633 637 640 3,500 1.750 400 1.280 3,330 750 8.400 31.600 92.800 Cash Short-term investments Supplies Prepaid insurance Equipment Accumulated depreciation Equipment Building Accumulated depreciation-Building Land Accounts payable Interest payable Rent payable. Wages payable Property taxes payable Unearned professional fees. Current portion of long-term notes payable Long-term notes payable. P. Anara, Capital P. Anara, Withdrawals Professional fees earned Rent earned Dividends earned. Interest earned. Depreciation expense-Building Depreciation expense-Equipment Wages expense. Interest expense Insurance expense. Rent expense Supplies expense. Postage expense Property taxes expense Repairs expense. Telephone expense Utilities expense. Totals. 8,000 59,600 4,500 1.000 1,320 652 2.000 1.000 18,500 1,550 1,525 3.600 1.000 410 4,825 679 521 1,920 $224230 682 683 684 688 690 $224 230