The adjusted trial balance for Yondel Company at December 31, 2018 is presented below: Accounts Debit Credit Cash Prepaid rent Land $7,000 24,000 425,000 $11,000 17,000 250,000 116,000 Accounts payable Salaries payable Common stock Retained earnings Dividends Service revenue Salaries expense Rent expense Utilities expense 13,000 320,000 190,000 27,000 28,000 Totals $714,000 714,000