The adjusted trial balance for Petruchio Construction as of December 31, 2017, follows. Adjusted Trial Balance December 31, 2017 181 Cash 104 Short-term investments 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 173 Building 174 Accumulated depreciation-Building 183 Land 201 Accounts payable 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 233 Unearned professional fees 251 Long-term notes payable 307 Common stock 318 Retained earnings 319 Dividends 401 Professional fees earned 406 Rent earned 407 Dividends earned 409 Interest earned 606 Depreciation expense-Building 612 Depreciation expense-Equipment 623 Wages expense 633 Interest expense 637 Insurance expense 640 Rent expense 652 Supplies expense 682 Postage expense 683 Property taxes expense 684 Repairs expense 688 Telephone expense 690 Utilities expense $7,000 23,580 8,000 8,900 40,000 20,000 156,800 52,880 67,160 16,500 2,500 3,200 2,100 1,100 7,200 69,500 7,000 122,100 12,200 98,000 17,000 2,900 2,500 11,440 6,000 32,000 3,400 10,000 12,000 6,700 3,200 3,500 7,300 2, 200 3,100 Totals $423,600 $423,600