The adjusted trial balance of Wong Consulting Services is as follows: WONG CONSULTING SERVICES Adjusted Trial Balance December 31, 2021 Debit Credit Cash $ 2,500 Accounts receivable 1,200 Prepaid insurance 820 Supplies 170 Furniture 13,000 Accumulated depreciation - furniture $ 1,400 Accounts payable 690 Salaries payable 650 36 Interest payable Unearned revenue 160 3.200 5,400 Notes payable, due 2026 V. Wong, capital V. Wong, drawings Service revenue 8,500 28.124 Rent revenue 510 Depreciation expense 520 Insurance expense 660 Interest expense 140 Rent expense 1,800 Repairs expense 270 Salaries expense 9.200 270 Repairs expense Salaries expense 9.200 Supplies expense 890 Utilities expense 500 $ 40,170 $ 40,170 During the year, the owner V. Wong invested $ 1,100 in the business. WONG CONSULTING SERVICES Statement of Owner's Equity Year Ended December 31, 2021 V.Wong, Capital, January 1, 2021 $ 5,400 Add $ 0 Profit/(Loss) 15,944 15,944 21,344 Less Drawings 8,500 V Wang Carital December 2012021 12944 WONG CONSULTING SERVICES Balance Sheet December 31, 2021 Assets Current Assets Cash $ 2,500 Accounts Receivable 1,200 Prepaid Insurance