The adjusted trial balance for Tybalt Construction as of December 31, 2019, follows. No. pebit Credit $ 30,000 60,000 TYBALT CONSTRUCTION Adjusted Trial Balance December 31, 2019 Account Title 101 Cash $7,000 104 Short-term investments 22,000 126 Supplies 9,800 128 Prepaid insurance 7,600 167 Equipment 60,000 168 Accumulated depreciation-Equipment 173 Building 180,000 174 Accumulated depreciation-Building 183 Land 45, 100 201 Accounts payable 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 233 Unearned professional fees 244 current portion of long term note payable 251 Long-term notes payable 307 Common stock 318 Retained earnings 319 Dividends 11,000 401 Professional fees earned 406 Rent earned 407 Dividends earned 409 Interest earned 606 Depreciation expense-Building 13, 200 612 Depreciation expense-Equipment 9,000 623 Wages expense 29,500 633 Interest expense 3,100 637 Insurance expense 8,600 640 Rent expense 10,600 652 Supplies expense 5,600 682 Postage expense 2,900 683 Property taxes expense 4,000 684 Repairs expense 8,200 668 Telephone expense 3,000 690 Utilities expense 4,400 16,000 2,900 3,100 2,000 1,400 7,200 6,000 63,500 7,000 123,400 99,000 18,000 2,300 2,800 ---