Worksheet For the Year Ended December 31, 2020 Trial Balance Adjusted Trial Balance Cr. Dr. Cr. Dr. 13,600 13,600 28,500 28,500 3,528 2,352 69,200 69,200 Cash Accounts Receivable Prepaid Insurance Land Buildings Equipment Accounts Payable Unearned Rent Revenue 126,400 126,400 59,500 59,500 13,000 13,000 6,000 1,600 Mortgage Payable 112,000 112,000 151,928 151,928 21,800 21,800 91,900 91,900 29,100 33,500 Owner's Capital Owner's Drawings Service Revenue Rent Revenue Salaries and Wages Expense Advertising Expense Utilities Expense Totals 42,300 42,300 20,200 20,200 18,900 18,900 403,928 403,928 1,176 6.300 Insurance Expense Depreciation Expense Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Interest Expense 3,000 3,300 11,100 Interest Payable 11,100 Totals 421,328 421,328 Liabilities and Owner's Equity Current Liabilities $ Total Current Liabilities Total Liabilities and Owner's Equity