The adjusted trial balance for Tybalt Construction on December $31$ of the current year follows.

$\backslash$table$[[,\backslash$table$[[$TYBALT CONSTRUCTION$],[$Adjusted Trial Balance$],[$December $31]],,],[$Number$,$Account Title,Debit,Credit$],[\backslash$table$[[101],[126]],$Cash,$$7,500,],[126,$Supplies,$31,300,],[128,$Prepaid insurance,$7,500,],[167,$Equipment,$40,000,],[168,$Accumulated depreciation$-$Equipment,,$$20,000$