The adjusted trial balance for Tybalt Construction on December 31 of the current year follows. TYBALT CONSTRUCTION Adjusted Trial Balance December 31 Number Account Title Debit Credit 101 Cash $ 7, 500 126 Supplies 32, 290 128 Prepaid insurance 7, 200 167 Equipment 50, 000 168 Accumulated depreciation-Equipment $ 25 , 000 173 Building 162, 900 174 Accumulated depreciation-Building 183 54, 090 Land 74 , 520 201 Accounts payable 203 17,000 Interest payable 208 Rent payable 2, 800 210 Wages payable 3, 900