The adjusted trial balance for Chiara Company as of December 31 follows. Debit Credit Cash $ 106,900 Accounts receivable 51,500 Interest receivable 19,200 Notes receivable (due in 90 days) 170,000 Office supplies 17,000 Automobiles 168,000 Accumulated depreciationAutomobiles $ 100,000 Equipment 140,000 Accumulated depreciationEquipment 26,000 Land 82,000 Accounts payable 93,000 Interest payable 50,000 Salaries payable 19,000 Unearned revenue 44,000 Long-term notes payable 140,000 R. Chiara, Capital 285,800 R. Chiara, Withdrawals 48,000 Services revenue 464,000 Interest revenue 22,000 Depreciation expenseAutomobiles 26,000 Depreciation expenseEquipment 20,000 Salaries expense 190,000 Wages expense 46,000 Interest expense 34,600 Office supplies expense 35,600 Advertising expense 64,000 Repairs expenseAutomobiles 25,000 Totals $ 1,243,800 $ 1,243,800 Make a balance sheet