The March 31, 2020, unadjusted trial balance for Silva Rentals after its first year of operations is shown below:

The March 31, 2020, unadjusted trial balance for Silva Rentals after its first year of operations is shown below: Silva Rentals Unadjusted Trial Balance March 31, 2020 Unadjusted Trial Balance No. Account Dr. Cr. 101 Cash $ 6,300 110 Rent receivable 30, 300 124 Office supplies 1,900 141 Notes receivable, due 2023 42,500 161 Furniture 15,300 173 Building 209,000 183 Land 37,500 191 Patent 8,900 201 Accounts payable $ 13,050 252 Long-term note payable 168,000 301 Stephen Silva, capital 78,000 302 Stephen Silva, withdrawals 88,500 406 Rent revenue 321,800 620 Office salaries expense 48,500 633 Interest expense 4,550 655 Advertising expense 13,900 673 Janitorial expense 40,300 690 Utilities expense Totals $ 580,850 $580,850 33,400 Additional information: a. It was determined that the balance in the Rent Receivable account at March 31 should be $34,600. b. A count of the office supplies showed $1,550 of the balance had been used. c. Annual depreciation on the building is $24,300 and $2,800 on the furniture. d. The two part-time office staff members each get paid $125 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 $2,050 was for advertisements to appear in the April issue of Canadian Business magazine. f. Accrued utilities at March 31 totalled $2,270. g. March interest of $390 on the long-term note payable is unrecorded and unpaid as of March 31. SILVA RENTALS Work Sheet For Year Ended March 31, 2020 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet & Statement of Changes in Equity Account Number Account Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit 101 $ 110 6,300 30,300 1,900 124 141 42,500 161 15,300 173 Cash Rent receivable Office supplies Notes receivable, due 2023 Furniture Building Land Patent Accounts payable Long-term note payable Stephen Silva, capital Stephen Silva, withdrawals 183 209,000 37,500 8,900 191 201 $ 13,050 168,000 252 301 78,000 302 88,500 406 Rent revenue 321,800 620 Office salaries expense 633 48,500 4,550 13,900 655 Interest expense Advertising expense Janitorial expense Utilities expense 673 40,300 690 33,400 $ 580,850 $ 580,850 650 601 162 606 Totals Office supplies expense Depreciation expense, furniture Accumulated depreciation, furniture Depreciation expense, building Accumulated depreciation, building Salaries payable Prepaid advertising Interest payable 174 209 131 203 Totals Totals