The adjusted trial balance for Tybalt Construction as of December 31, 2019, follows. TYBALT CONSTRUCTION Adjusted Trial Balance December 31, 2019 No. Account Title 101 Cash Debit $ 6,000 Credit 104 Short-term investments 22,500 126 Supplies 8,300 128 Prepaid insurance 8,000 167 Equipment 60,000 168 Accumulated depreciation-Equipment $ 30,000 173 Building 180,000 174 Accumulated depreciation-Building 183 Land 60,000 42,100 201 Accounts payable 203 Interest payable 15,500 3,000 208 Rent payable 210 Wages payable 213 Property taxes payable 233 Unearned professional fees 3,200 2,400 1,000 7,200 244 Current portion of long term note payable 8,000 251 Long-term notes payable 60,000 307 Common stock 6,000 318 Retained earnings 124,400 319 Dividends 11,600 401 Professional fees earned 98,000 406 Rent earned 16,000 407 Dividends earned 2,600 409 Interest earned 2,600 606 Depreciation expense-Building 13,200 612 Depreciation expense-Equipment 9,000 623 Wages expense 30,500 633 Interest expense 4,000 637 Insurance expense 9,000 640 Rent expense 10,900 652 Supplies expense 5,200 682 Postage expense 2,700 683 Property taxes expense 3,500 684 Repairs expense 8,000 688 Telephone expense 1,600 690 Utilities expense 3,800 Totals $439,900 $439,900