The following is the adjusted trial balance of Sierra Company. Sierra Company Adjusted Trial Balance Account Title December 31 Cash Prepaid insurance Notes receivable (due in 5 years) Buildings Accumulated depreciation-Buildings Notes payable (due in 3 years) Accounts payable Common stock Retained earnings Dividends Consulting revenue Wages expense Depreciation expense-Buildings Insurance expense Totals Debit Credit $ 5,000 500 4,000 20,000 $ 12,000 2,500 3,000 6,000 4,500 1,000 9,500 3,500 2,000 1,500 $ 37,500 $ 37,500