A
? Elias Real Estate Appraisal
2 Adjusted Trial Balance
B
C
D
E
B
30-Jun-18
7
Balance
5
Account Title
Debit
Credit
5
Cash
$4,400
7
Accounts Receivable
5,500
B
Office Supplies
2,300
9
Prepaid Insurance
2,600
0
Land
12,600
1
Building
76,000
2
Accumulated Depreciation, ÄîBuilding
$25,500
3
Accounts Payable
19,000
4
Interest Payable
8,700
5
Salaries Payable
1,600
6
Unearned Revenue
10,900
7
Notes Payable (long-term)
35,000
8
Elias, Capital
38,000
9
Elias, Withdrawals
26,700
0
Service Revenue
47,800
1
Insurance Expense
4,700
2
Salaries Expense
32,900
3
Supplies Expense
100
4
Interest Expense
8,700
5
Utilities Expense
2,400
6
Depreciation Expense, ÄîBuilding
7,600
7
Total
$186,500
$186,500
8
9
0