The following accounts are taken from Equilibrium Riding, Inc., a company that specializes in occupational therapy and horseback riding lessons, as of December 31.

EQUILIBRIUM RIDING, INC. Unadjusted Trial Balance At December 31
Account Name	Debits		Credits
Cash	$	67,200
Accounts Receivable		4,650
Prepaid Insurance		7,100
Equipment		78,000
Land		33,150
Accounts Payable			$	29,800
Unearned Revenue				2,800
Notes Payable (long-term)				79,000
Common stock				5,000
Retained Earnings				54,170
Dividends		0
Service Revenue				26,200
Wages Expense		5,600
Repairs and Maintenance Expense		595
Office Expenses		675
Totals	$	196,970	$	196,970

Restricted Cash (short-term)

EQUILIBRIUM RIDING, INC.
Income Statement
For the Year Ended December 31
	0
	0

EQUILIBRIUM RIDING, INC.
Statement of Retained Earnings
Retained Earnings, Jan. 1
Retained Earnings, Dec. 31

EQUILIBRIUM RIDING, INC.
Balance Sheet
	0
	$0
	0
	0
	0
	$0