Appendix 2 Ross Rivers Smith & Co Trial Balance at December 31, 2020 Dr $ Cr $ Accounts Receivable 389,344 Cash 589,433 Fixtures and Furniture 54,800 Rent 432,000 Drawings 360,000 Computer Expenses 26,560 Interest Expenses 8,965 Office Supplies 23,556 Insurance Expense 30,445 General Expenses 28,665 Salaries 617,789 Accounts Payable 40,888 Legal fees 2,356,885 Capital/Partners Equity Ross Rivers Smith 2,561,557 48,778 56,890 58,116 2,561,557 Total Notes: (1) Depreciation on Fixtures and Fittings for year is 20% (2) Office Supplies on hand at December 31, 2020 is $ 8,180 (3) Accrued General Expenses $ 7,148 (4) Fees for work completed $9,878