The adjusted trial balance for Chiara Company as of December 31 follows. Debit Credit Cash $ 156,800 Accounts receivable 51,000 Interest receivable 20,000 Notes receivable (due in 90 days) 168,500 Office supplies 16,000 Automobiles 175,000 Accumulated depreciationAutomobiles $ 90,000 Equipment 140,000 Accumulated depreciationEquipment 27,000 Land 80,000 Accounts payable 98,000 Interest payable 35,000 Salaries payable 25,000 Unearned revenue 30,000 Long-term notes payable 152,000 R. Chiara, Capital 275,800 R. Chiara, Withdrawals 48,000 Services revenue 514,000 Interest revenue 38,000 Depreciation expenseAutomobiles 28,000 Depreciation expenseEquipment 18,500 Salaries expense 182,000 Wages expense 46,000 Int