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

$\backslash$table$[[$Number$,\backslash$table$[[$YALTA CONSTRUCTION$],[$Adjusted Trial Balance$],[$December $31]],$Debit,Credit$],[101,$Cash,$$6,000,],[126,$Supplies,$34,600,],[128,$Prepaid insurance,$7,200,],[167,$Equipment,$45,000,],[168,$Accumulated depreciation$-$Equipment,,$$22,500$

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

$\backslash$table$[[\backslash$table$[[$YALTA CONSTRUCTION$],[$Adjusted Trial Balance$],[$December $31]]],[$Number$,$Account Title December $31,$Debit,Credit$],[101,$Cash,$$6,000,],[126,$Supplies,$34,600,],[128,$Prepaid insurance,$7,200,],[167,$Equipment,$45,000,],[168,$Accumulated depreciation$-$Equipment,,$$22,500$