Ward Incorporated Adjusted Trial Balance December 31, 2014 Debit Credit Cash 13,000 Accounts Receivable 8,000 Prepaid Insurance 6,000 Land 386,000 Buildings 159,000 Equipment 156,000 Accumulated Depreciation 111,000 Accounts Payable 7,000 Loan Payable 100,000 Common Stock 343,000 Retained Earnings 100,000 Revenue 292,000 Salaries and Wages Expense 154,000 Depreciation Expense 22,000 Other Expenses 49,000 TOTALS: 953,000 953,000