The adjusted trial balance for Flounder Developments as of March 31, 2025, is as follows. Debit Credit Cash $57,900 Accounts Receivable 182,700 Prepaid Insurance 6,900 Equipment 402,900 Accumulated Depreciation-Equipment $121,900 Accounts Payable Unearned Service Revenue Salaries and Wages Payable Common Stock Retained Earnings 33,900 6,900 12,900 104,900 91,700 Dividends Service Revenue 22,900 961,700 Interest Revenue 22,800 Depreciation Expense 51,900 Salaries and Wages Expense 562,800 Utilities Expense 10,900 Insurance Expense 13,900 Income Tax Expense 43,900