The following adjusted trial balance contains the accounts and balances of Showers Company (a sole- proprietorship) as at December 31, 2015, the end of its financial year. No. Account Title Debit Credit 101 Cash $ 18,000 126 Supplies 13,200 128 Prepaid insurance 2,000 167 Equipment 23,000 168 Accumulated depreciation-Equipment $ 6,500 301 R. Showers, Capital 44,857 302 R. Showers, Withdrawals 6,000 404 Services revenue 46,700 612 Depreciation expense-Equipment 2.000 27,226 622 Salaries expense 1,961 637 Insurance expense 3.129 640 Rent expense 1,541 652 Supplies expense Totals $ 98,057 $ 98,057