The adjusted trial balance for Martell Bowling Alley at December 31, 2017, contains the following accounts. Debit 127,900 Common Stock Credit Buildings Accounts Receivable Prepaid Insurance Cash Equipment Land Insurance Expense Depreciation Expense Interest Expense $93,700 25,700 42,800 11,500 96,600 17,100 3,000 16,600 15,000 Retained Earnings 4,600 Accumulated Depreciation-Buildings 19,900 Accounts Payable 62,700 Notes Payable 66,600 Accumulated Depreciation-Equipment 900 Interest Payable 7,300 Service Revenue 2,100 $307,000 5307,000