The unadjusted trial balance of Sheffield Enterprises for the year ended December 31, 2017, follows: SHEFFIELD ENTERPRISES Trial Balance December 31, 2017 Credit Debit $15,000 19,200 37,050 3,000 2,950 150,000 Cash Accounts receivable Merchandise inventory Prepaid insurance Supplies Equipment Accumulated depreciation-equipment Furniture Accumulated depreciation-furniture Accounts payable Unearned revenu Mortgage payable S. Kim, capital S. Kim, drawings Sales Sales returns and allowances Sales discounts Cost of goods sold Interest expense Salaries expense Utilities expense $35,000 45,000 18,000 33,200 4,000 125,000 46,200 48,000 265,000 2,500 3,275 153,000 6,875 35,450 5,100 $526,400 $526,400 Additional information: 1. There is $770 of supplies on hand on December 31, 2017. 2. The one-year insurance policy was purchased on March 1, 2017. 3. Depreciation expense for the year is $10,200 for the equipment and $4,500 for the furniture 4. Accrued interest expense at December 31, 2017, is $675