The following adjusted trial balance for Bell Servicing was prepared at the end of the fiscal year, December 31, 2023: Account Debit Credit 101 Cash $ 7,000 119 Merchandise inventory 15,200 125 Supplies 9,000 128 Prepaid insurance 3,000 165 Store equipment 50,000 166 Accumulated depreciation, store equipment $ 45,800 167 Office equipment 68,000 168 Accumulated depreciation, office equipment 33,200 201 Accounts payable 15,000 301 Jonah Bell, capital 23,400 302 Jonah Bell, withdrawals 40,000 413 Sales 281,800 415 Sales discounts 1,000 505 Cost