TYBALT CONSTRUCTION Adjusted Trial Balance December 31 Number Account Title Debit Credit 101 Cash $ 7,000 126 Supplies 34,200 128 Prepaid insurance 8,500 167 Equipment 45,000 168. Accumulated depreciation-Equipment $ 22,500 173 Building 162,000 174 Accumulated depreciation-Building 54,000 183 Land 63,670 201 Accounts payable 16,000 203 Interest payable 2,400 208 Rent payable 3,200 210 Wages payable 2,300 213 Property taxes payable 1,000 236 Unearned revenue 14,600 251 Long-term notes payable 61,000 301 0. Tybalt, Capital 132,000 302 0. Tybalt, Withdrawals 10,500 404 Services revenue 98,000 406 Rent revenue 17,000 409 Interest revenue 4,400 606 Depreciation expense-Building 11,880 612 Depreciation expense-Equipment 6,750 623 Wages expense 43,700 633 Interest expense 4,300 637 Insurance expense 9,400 640 Rent expense 11,400 652 Supplies expense 5,600 683 Property taxes expense 4,500 Totals $ 428,400 $ 428,400