The adjusted trial balance for Chiara Company as of December 31, 2013, follows. Debit Credit Cash $ 30,000 Accounts receivable 52,000 Interest receivable 18,000 Notes receivable (due in 90 days) 168,000 Office supplies 16,000 Automobiles 168,000 Accumulated depreciation- $ 50,000 Automobiles Equipment 138,000 Accumulated depreciation-Equipment 18,000 Land 78,000 Accounts payable 96,000 Interest payable 20,000 Salaries payable 19,000 Unearned fees 30,000 Long-term notes payable 138,000 R. Chiara, Capital 255,800 R. Chiara, Withdrawals 46,000 Fees earned 484,000 Interest earned 24,000 Depreciation expense-Automobiles 26,000 Depreciation expense-Equipment 18,000 Salaries expense 188,000 Wages expense 40,000 Interest expense 32,000 Office supplies expense 34,000 Advertising expense 58,000 Repairs expense-Automobiles 24,800 Totals $1,134,800 $1,134,800