The following is the adjusted trial balance for Baker Services. Accounts Debit Credit Cash $36,800 Accounts Receivable 26,000 Prepaid Insurance 7,500 Office Supplies 3,300 Land 50,000 Building 140,000 Accumulated Depreciation-Building $12,500 Equipment 70,000 Accumulated Depreciation-Equipment 9,000 Accounts Payable 25,000 Salaries Payable 5,000 Unearned Revenue Mortgage Payable Common Stock Retained Earnings Dividends 24,000 102,000 11,000 13,500 22,000 Service Revenue 268,000 Salaries Expense 60,000 Depreciation Expense-Building and Equipment 6,100 Supplies Expense 13,000 Insurance Expense 14,300