The adjusted trial balance for Chiara Company as of December 31 follows. Cash Accounts receivable Interest receivable Notes receivable (due in 90 days) Office supplies $ Debit 131, 200 Credit 54,000 19,000 171,500 16,000 Automobiles Accumulated depreciation-Automobiles Equipment Accumulated depreciation-Equipment Land Accounts payable Interest payable Salaries payable 169,000 $ 95,000 140,000 20,000 81,000 92,000 20,000 24,000 Unearned fees 44,000 Long-term notes payable 150,000 Common stock 26,580 Retained earnings 239,220 Dividends 52,000 Fees earned 534,000 Interest earned 28,000 Depreciation expense-Automobiles 28,000