The March 31, 2020, unadjusted trial balance for Silva Rentals after its first year of operations is shown below: 20 Silva Rentals Unadjusted Trial Balance March 31, 2020 Unadjusted Trial Balance No. Account Dr. Cr. 101 Cash $ 7,500 110 Rent receivable 31,500 124 Office supplies 2,500 141 Notes receivable, due 2023 48,500 161 Furniture 16,500 173 Building 221,000 183 Land 43,500 191 Patent 10,100 Accounts payable $ 14,250 252 Long-term note payable 180,000 301 Stephen Silva, capital 99,000 302 Stephen Silva, withdrawals 94,500 406 Rent revenue 333,800 620 Office salaries expense 54,500 633 Interest expense 5,750 655 Advertising expense 15,188 673 Janitorial expense 41,500 690 Utilities expense 34,600 Totals $627,050 $627,050 Additional information: Dent Borovable account at March 31 should be $37.000. Additional Information: a. It was determined that the balance in the Rent Receivable account at March 31 should be $37,000. b. A count of the office supplies showed $2,030 of the balance had been used. c. Annual depreciation on the building is $25,500 and $4,000 on the furniture. d. The two part-time office staff members each get paid $185 per day, for every day they work in the pay period. They are paid on the 1st and 15th of each month. At March 31, each worker had worked 6 days and will be paid on April 1. e. A review of the balance in Advertising Expense showed that $2,650 was for advertisements to appear in the April issue of Canadian Business magazine. f. Accrued utilities at March 31 totalled $2.870. g. March interest of $450 on the long-term note payable is unrecorded and unpaid as of March 31, Required: 1. - 3. Use the above information to complete the work sheet. IN DENTAIS SILVA RENTALS Work heel Far Year Endel with 12020 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income statement to Changes Debat Credit Debit Credit Debut Credit Den Credit Debil Account Account Number 101 Cash 110 Rent receivable 124 Office supplies 141 Notes receivable due 2023 161 Furruture 173 Building 183 Land 191 Patent 201 Accounts payable 252 Long-term note payable 301 Stephen Silva, capital 302 Stephen Sie, withdrawals 406 Rent revenue 620 Office salarios expense 533 Interest expense 005 Advertising expense 573 Janitorial expense 800 Utilities expanse 301 302 400 00 055 GO Stephen Siva, capital Sophion, Wildwas Rontrov O esponte interest expense Avenge per Jannal expense Us expense Total Office Supplies expense Depreciation expense Burniture Accumulated depreciabon, future Depreciation expense, bulding Accumulated deprecachon balding Salanes payable Prepaid advertising Interest payable Total 650 001 162 006 200 11 203 Totals