The December 31, 2020, adjusted trial balance for Eagle Consulting Services has been alphabetized as follows

No. Account Debit Credit 201 Accounts payable.. $ 720 168 Accumulated depreciation, equipment.. 8,250 184 Accumulated depreciation, office furniture... 3,100 101 Cash . $ 1,500 302 Consulting fees earned. 45,000 194 Copyright .....4.182454 145 4,200 251 Dan Eagle, capital .# #524414 4 24,715 301 Dan Eagle, withdrawals. 3,500 406 Depreciation expense, equipment... 1,000 606 Depreciation expense, office furniture ..... .. 700 167 Equipment.....4 15:24zazza 16,000 633 Insurance expense. 600 401 Interest earned...... . 70 623 Interest expense .. .. 30 233 Long-term notes payable .. .. 4,000 145 Notes receivable .....sas seemuas zar austria 5,000 183 Office furniture ..suckassscars 5,100 104 Short-term investments .... .. 424 4 4,000 126 Supplies ..... 750 637 Supplies expense...causekraus:4 2,150 652 Telephone expense ...ask.dad 470 203 Uneamed consulting fees ...... ... 375 688 Utilities expense .... .as usual 3,230 612 Wages expense. 38,000 Totals .... $86,230 $86,230