Seth'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 Seth's Tax Services as of December 31, 2018.

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$ ? Equipment 26,000 Accounts Receivable 150 3,700 Common Stock 1,800 Utilities Expense 75,000 Unearned Revenue 1,100 Cash $ 11,000 4,950 Land Utilities Payable Accounts Payable Accumulated Depreciation-Equipment Service Revenue Supplies Expense Dividends Office Supplies 700 22,600 1,650 900 1,900 5,600 Depreciation Expense-Equipment 14,000 Salaries Expense