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 $ 6,700 110 Rent receivable 30,700 124 Office supplies 2,100 141 Notes receivable, due 2023 44,500 161 Furniture 15,700 173 Building 213,000 183 Land 39,500 191 Patent 9,300 201 Accounts payable $ 13,450 252 Long-term note payable 172,000 301 Stephen Silva, capital 85,000 302 Stephen Silva, withdrawals 90,500 406 Rent revenue 325,800 620 office salaries expense 50,500 633 Interest expense 4,950 655 Advertising expense 14,300 673 Janitorial expense 40, 700 690 Utilities expense 33,800 Totals $596,250 $596,250 Additional information: a. It was determined that the balance in the Rent Receivable account at March 31 should be $35,400. b. A count of the office supplies showed $1,710 of the balance had been used. C. Annual depreciation on the building is $24,700 and $3,200 on the furniture. d. The two part-time office staff members each get paid $145 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 $2,250 was for advertisements to appear in the April issue of Canadian Business magazine. f. Accrued utilities at March 31 totalled $2,470. 9. March interest of $410 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. SILVA RENTALS Work Sheet For Year Ended March 31, 2020 Unadjusted Trial Adjustments Balance Adjusted Trial Balance Income Statement Account Credit Debit Credit Credit Debit Credit Account Number 101 Debit $ 6.700 30,700 Debit $ 6,700 0 Balance Sheet & Statement of Changes in Equity Debit Credit $ 6,700 0 110 124 0 0 0 141 0 0 161 2,100 44,500 15,700 213,000 39,500 0 173 183 0 0 191 9,300 0 201 0 252 S 13,450 172.000 85,000 0 301 0 0 302 90,500 0 0 406 325,800 0 620 50,500 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 Rent revenue Office salaries expense Interest expense Advertising expense Janitorial expense Utilities expense Totals Office supplies expense Depreciation expense, furniture Accumulated depreciation, furniture Depreciation expense, building Accumulated depreciation, building Salaries payable Prepaid advertising Interest payable Totals 633 0 0 0 655 0 673 4,950 14,300 40,700 33,800 $ 596,250 0 0 690 0 S 596,250 650 0 0 601 0 162 0 0 0 606 0 0 174 0 0 0 209 0 0 0 131 2.250 2.250 2,250 203 410 410 410 $ 2.250 $ 410 $ 8,950 $ 410 S 0 $ 0 $ 8,950 $ 410 Totals S 0 $ 0 $ 8,950 $ 410