TYBALT CONSTRUCTION Adjusted Trial Balance December 31, 2019 No. Account Title Debit Credit 101 Cash $ 5,500 104 Short-term investments 23,000 126 Supplies 9,500 128 Prepaid insurance 8,500 167 Equipment 40,000 168 Accumulated depreciation-Equipment $ 20,000 173 Building 162,000 174 Accumulated depreciation-Building 183 Land 54,000 66,120 201 Accounts payable 15,500 203 Interest payable 2,000 208 Rent payable 3,400 210 Wages payable 2,100 213 Property taxes payable 800 233 Unearned professional fees 7,900 244 Current portion of long term note payable 8,500 251 Long-term notes payable 59,500 301 0. Tybalt, Capital 130,700 302 0. Tybalt, Withdrawals 11,500 401 Professional fees earned 101,000 406 Rent earned 16,500 407 Dividends earned 2,800 409 Interest earned 2,800 606 Depreciation expense-Building 11,880 612 Depreciation expense-Equipment 6,000 623 Wages expense 31,500 633 Interest expense 3,000 637 Insurance expense 7,100 640 Rent expense 12,100