The adjusted trial balance for Wildhorse Bowling Alley at December 31, 2022, contains the following accounts. Debit Credit Buildings $127,000 Owner's Capital $118,900 Accounts Receivable 15,000 Accumulated Depreciation-Buildings 42,400 Prepaid Insurance 4,900 Accounts Payable 11,800 Cash 19,100 Notes Payable 96,800 Equipment 62,400 Accumulated Depreciation-Equipment 17,700 Land 68,200 Interest Payable 3,000 Insurance Expense 500 Service Revenue 15,500 Depreciation Expense 6,500 Interest Expense 2,500 c $306,100 $306,100