Hildred’s Tax Services had the following accounts and account balances after adjusting entries. Assume all accounts have normal balances. 

Prepare the adjusted trial balance for Hildred’s Tax Services as of December 31, 2025.

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Cash Land Utilities Payable Accounts Payable Accumulated Depreciation-Equipment Service Revenue Supplies Expense Dividends $ ? Equipment 20,000 Accounts Receivable 350 Supplies 3,100 Common Stock 2,400 Utilities Expense 60,000 Unearned Revenue 800 Depreciation Expense-Equipment 22,000 Salaries Expense $ 15,000 2,250 200 18,400 750 600 1,200 4,500