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 252 Long-term note payable $ 13,050 168,000 301 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 33,400 690 Utilities expense. Totals $580,850 $580,850.