The adjusted trial balance for Tybalt Construction as of December 31, 2019, follows. Credit $ 30,000 51,000 TYBALT CONSTRUCTION Adjusted Trial Balance December 31, 2019 No. Account Title Debit 101 Cash $ 6,000 104 Short-term investments 23,009 126 Supplies 9,209 128 Prepaid insurance 8,309 167 Equipment 60,000 168 Accumulated depreciation-Equipment 173 Building 153,000 174 Accumulated depreciation-Building 183 Land 73,980 201 Accounts payable 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 233 Unearned professional fees Current portion of long term note payable 251 Long-term notes payable 301 0. Tybalt, Capital 302 O. Tybalt, Withdrawals 10,100 401 Professional fees earned 406 Rent earned 407 Dividends earned 409 Interest earned 606 Depreciation expense-Building 11,220 612 Depreciation expense-Equipment 9,000 623 Wages expense 27,000 633 Interest expense 4,600 637 Insurance expense 8,300 640 Rent expense 12,000 652 Supplies expense 5,800 682 Postage expense 2,100 17,500 2,700 3,200 2,400 1,300 7,700 7,500 59,500 132,500 104,000 17,000 2,800 2,400