The unadjusted trial balance as of December 31, 2018, for the Bagley Consulting Company appears below. December 31 is the company's fiscal year-end.

Ac ccunt Title Debits C re dits Cash 2, T53 Accounts receivable 3, 533 Prepaid insurance 2, 333 Land 135, 333 Buildings 45, 333 Accumulated depreciaticnbuildings 13, 333 I3ffice equipment T3, 333 Accimulated depreciaticn office equipment 31, 233 Acccurrts payable 2?, 133 Salaries and wages payable 3 Deferred rent revenue 3 Ccnumn stcck 133, 333 Retained earnings 44, 333 Sales revenue 7'4, 533 Interest revenue 3, 233 Kent revenue 3, 333 Salaries and wages expense 2?, 333 Depreciaticn expense 3 Insurance expense 3 Utility,F expense 13, 7'33 Maintenance expense 13, T53 Tctals 332, 333 333, 333