The adjusted trial balance for Cullumber Company, owned by D. Cullumber, are as follows: CULLUMBER COMPANY Adjusted Trial Balance December 31, 2021 Adjusted Trial Balance Account No. Account Titles Dr. Cr. 101 Cash $4,100 112 Accounts receivable 9,900 126 Supplies 1,100 130 Prepaid insurance 2,700 157 Equipment 26,600 158 Accumulated depreciation-equipment $5,400 200 Notes payable 14,300 201 Accounts payable 5,600 212 Salaries payable 1,200 230 Interest payable 520 301 D. Cullumber, capital 13,300 306 D. Cullumber, drawings 6,200 400 Service revenue 60,500 610 Advertising expense 8,800 631 Supplies expense 2,700 711 Depreciation expense 5,400 722 Insurance expense 4,300 726 Salaries expense 28,500 905 Interest expense 520 Totals $100,820 $100,820