The adjusted trial balance for Ivanhoe Bowling Alley at December 31, 2020, contains the following accounts. Debits Credits Buildings $128,900 Owner's Capital $115,300 Accounts Receivable 15,000 Accumulated Depreciation-Buildings 43,700 Prepaid Insurance 4,600 Accounts Payable 12,000 Cash 19,900 Notes Payable 96,800 Equipment 61,800 Accumulated Depreciation-Equipment 17,700 Land 65,400 Interest Payable 2,700 Insurance Expense 800 Service Revenue 17,400 Depreciation Expense 6,700 Interest Expense 2,500 $305,600 $305,600