The following is the adjusted trial balance for Baker Services. Credit Accounts Cash Accounts Receivable Prepaid Insurance Office Supplies Land Building Accumulated DepreciationBuilding Equipment Accumulated Depreciation-Equipment Accounts Payable Debit $36,500 29,000 3,500 3,000 48,000 140,000 $17,500 75,000 9,000 26,000 O A. $28,500 OB. $170,500 OC. $131,500 OD. $23,000 The following is the adjusted trial balance for Baker Services. Credit Accounts Cash Accounts Receivable Prepaid Insurance Office Supplies Land Building Accumulated DepreciationBuilding Equipment Accumulated Depreciation-Equipment Accounts Payable Debit $36,500 29,000 3,500 3,000 48,000 140,000 $17,500 75,000 9,000 26,000 O A. $28,500 OB. $170,500 OC. $131,500 OD. $23,000