The ledger of Tyler Lambert and Jayla Yost, attorneys-at-law, contains the following accounts and balances after adjustments have been recorded on December 31, 2013: Lambert and Yost ADJUSTED TRIAL BALANCE December 31, 2013 ACCOUNT TITLE DEBIT CREDIT 1 Cash 34,000.00 2 Accounts Receivable 47,800.00 > Supplies 2,000.00 Land 120,000.00 5 Building 157,500.00 Accumulated Depreciation-Building i 67,200.00 7 Office Equipment 63,600.00 Accumulated Depreciation-Office Equipment 21,700.00 27,900.00 Accounts Payable $100.00 10 Salaries Pavable