The adjusted trial balance for Cullumber Bowling Alley at December 31, 2020, contains the following accounts. Debits Credits Buildings $129,000 Owner's Capital $118,000 Accounts Receivable 14,500 Accumulated Depreciation-Buildings 44,000 Prepaid Insurance 4,100 Accounts Payable 11,300 Cash 19,300 Notes Payable 97,500 Equipment 61,800 Accumulated Depreciation-Equipment 17,700 Land 68,100 Interest Payable 3,000 Insurance Expense 600 Service Revenue 15,800 Depreciation Expense 7,300 Interest Expense 2.600 $307,300 $307,300 CULLUMBER BOWLING ALLEY Balance Sheet Assets Liabilities and Owner's Equity