The unadjusted and adjusted Dec. 31, 2020 trial balances for the A.A. Design are presented below: A.A. Design Trial Balances December 31, 2020 Account Name Unadjusted Adjusted Cash P 72,000 P 72.000 Accounts Receivable 331,000 331,000 Prepaid Insurance 48,000 36,000 Supplies 125,000 72.000 Land 170,000 170.000 Building 850,000 850,000 Accum. Depreciation - Building P 230,000 P 245.000 Computer Equipment 620,000 620,000 Accum. Depreciation - Comp. Eq 106,000 124,000 Notes Payable 550,000 550,000 Accounts Payable 143,000 143,000 Salaries Payable 34,000 Interest Payable 77.000 Mortgage Payable 470,000 470,000 Africa, Capital 310,000 310,000 Africa, Withdrawals 250,000 250,000 Computer-Aided Design Service 1,470,000 1,470,000 Revenues Salaries Expense 813,000 847.000 Insurance Expense 12,000 Supplies Expense 53,000 Depreciation Expense - Building 15.000 Depreciation Expense - Comp. Eq 18,000 Interest Expense 77,000 Totals P 3,279,000 P 3,279,000 P 3,423,000 P 3,423,000