The adjusted trial balance for Tybalt Construction as of December 31, 2018, follows. TYBALT CONSTRUCTION Adjusted Trial Balance December 31, 2818 Debit Credit 181 Cash 184 Short-term investments 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 173 Building 174 Accumulated depreciation-Building 183 Land 281 Accounts payable 283 Interest payable 288 Rent payable 218 Wages payable 213 Property taxes payable 233 Unearned professional fees 251 Long-term notes payable 307 Common stock 318 Retained earnings, December 31, 2817 319 Dividends 481 Professional fees earned 486 Rent earned 487 Dividends earned 489 Interest earned 686 Depreciation expense-Building 612 Depreciation expense-Equipment 623 Wages expense 633 Interest expense 637 Insurance expense 648 Rent expense 652 Supplies expense 682 Postage expense 683 Property taxes 684 Repairs expense 688 Telephone expense 698 Utilities expense s 5,5e8 23,580 9,588 8,58e 48,808 $28,888 162,890 54,808 67,428 16, 500 2,888 3,688 2,288 7,788 68,588 5,588 122,188 12,688 183,800 17,588 2,688 2, 280 11,888 6,80e 38,808 3,488 8,888 13, 280 5,688 2,488 4,488 7,488 3,188 expense Totals $429,18e $429,188 The December 31, 2017, credit balance of the Retained Earnings account was $122,100. Tybalt Construction is required to make a $6,500 payment on its long-term notes payable during 2019