The following is the adjusted trial balance of Sierra Company.

Sierra Company
Adjusted Trial Balance
December 31
Account Title	Debit	Credit
Cash	$ 6,000
Prepaid insurance	600
Notes receivable (due in 5 years)	5,000
Buildings	22,000
Accumulated depreciationBuildings		$ 13,000
Accounts payable		3,500
Notes payable (due in 3 years)		4,000
Common stock		9,000
Retained earnings		3,500
Dividends	1,200
Consulting revenue		10,500
Wages expense	4,500
Depreciation expenseBuildings	2,400
Insurance expense	1,800
Totals	$ 43,500	$ 43,500