The following are the trial balance and the other information related to Vaughn Perez, a consulting engineer. DECEMBER 31, 2017 Debit Accounts Receivable Allowance for Doubtful Accounts 52,300 $814 7,250 7,200 36,839 107,669 Notes Payable Owner's Capital Service Revenue Rent Expense (13 months of rent) Salaries and Wages Expense Utilities Expenses Office Expense 32,460 1,300 670 159.772 si 59.772 1. Fees received in advance from clients $s,500, which were recorded as revenue. 3. Bad debt expense for the year is $1,487 6. 7. Vaughn Perez gave the bank a 90-day, 10% note for $7,200 on December 1, 2017. Rent of the building is $814 per month. The rent for 2017 has been paid, as has that for January 2018, and recorded as Rent Expense. annual