The March 31, 2023, unadjusted trial balance for Silva Rentals after its first year of operations is shown below: Silva Rentals Unadjusted Trial Balance March 31, 2023 Unadjusted Trial Balance No. Account Dr. Cr. 101 Cash $ 6,400 110 Rent receivable 30,400 124 Office supplies 1,950 141 Notes receivable, due 2026 43,000 161 Furniture 15,400 173 Building 210,000 183 Land 38,000 191 Patent 9,000 201 Accounts payable $ 13,150 252 Long-term note payable 169,000 301 Stephen Silva, capital 79,750 302 Stephen Silva, withdrawals 89,000 406 Rent revenue 322,800 620 Office salaries expense 49,000 633 Interest expense 4,650 655 Advertising expense 14,000 673 Janitorial expense 40,400 690 Utilities expense 33,500 Totals $ 584,700 $ 584,700 Additional information: It was determined that the balance in the Rent Receivable account at March 31 should be $34,800. A count of the office supplies showed $1,590 of the balance had been used. Annual depreciation on the building is $24,400 and $2,900 on the furniture. The two part-time office staff members each get paid $130 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. A review of the balance in Advertising Expense showed that $2,100 was for advertisements to appear in the April issue of Canadian Business magazine. Accrued utilities at March 31 totalled $2,320. March interest of $395 on the long-term note payable is unrecorded and unpaid as of March 31