The following is the adjusted trial balance of Sierra Company. Sierra Company Adjusted Trial Balance December 31 Account Title Debit Credit Cash $ 6,600 Prepaid insurance 660 Notes receivable (due in 5 years) 5,600 Buildings 23,200 Accumulated depreciationBuildings $ 13,600 Accounts payable 4,100 Notes payable (due in 3 years) 4,600 L. Sierra, Capital 13,700 L. Sierra, Withdrawals 1,320 Consulting revenue 11,100 Wages expense 5,100 Depreciation expenseBuildings 2,640 Insurance expense 1,980 Totals $ 47,100 $ 47,100