TYBALT CONSTRUCTION Adjusted Trial Balance December 31, 2015 Account Title Debit Credit 101 Cash 8,500 104 Short-term investments 30,000 126 Supplies 8,800 7.700 128 Prepaid insurance 47,000 167 Equipment 188 Accumulated depreciation-Equipment 23,500 173 Building 185.000 174 Accumulated depreciation-Building 57,000 62,000 183 Land 201 Accounts payable 32,300 203 nterest payable 3,200 208 Rent payable 4,200 210 Wages payable 3,200 213 Property taxes payable 1.800 233 Unearned professional fees 8,200 74,000 251 Long-term notes payable 307 Common stock 8,000 318 Retained earnings 138.900 319 Dividends 18,500 401 Professional fees earned 111,000 Rent earned 408 24,500 Dividends earned 407 2,700 409 nterest earned 2,800 606 Depreciation expense B uilding 14,500 9,500 612 Depreciation expense Equipment 623 Wages expense 35,500 633 nterest expense 5,800 637 Insurance expense 10,700 640 Rent expense 14,100 652 Supplies expense 8,100 882 4,900 Postage expense 5,700 683 Property taxes expense 9,600 684 Repairs expense 688 Telephone expense 3,900 690 Utilities expense 5,300 Totals S 493,100 S 493,100