The adjusted trial balance for Chiara Company as of December 31 follows. Cash Accounts receivable Interest receivable Debit $ 191,300 Credit 54,000 Notes receivable (due in 90 days) office supplies Automobiles Accumulated depreciation-Automobiles Equipment Accumulated depreciation-Equipment Land Accounts payable 20, 200 169,500 16,000 167,000 $ 105,000 136,000 19,000 86,000 105,000 Interest payable 25,000 Salaries payable 21,000 Unearned fees 28,000 Long-term notes payable 156,000 Common stock 29,580 Retained earnings 266,220 Dividends 49,000 Fees earned 524,000 Interest earned 36,000 Depreciation expense-Automobiles 25,500 Depreciation expense-Equipment 21,000 Salaries expense 184,000 Wages expense 41,000 Interest expense office supplies expense Advertising expense Repairs expense-Automobiles Totals 32,800 34,200 58,500 28,800 $1,314,800 $1,314,800