Case 1 Below is the adjusted trial balance for the partnership of J, K and L, group of CPA's in the practice of their profession JKL Partnership Adjusted Trial Balance Year Ended December 31 , 2019 Cash 95,980 Accounts Receivable 167,850 Allowance for Doubtful Accounts 10,240 Supplies 24,120 Prepaid Insurance 18,090 Furniture and Equipment 788,650 Accumulated Depreciation - F & E 70,600 Accounts Payable 19,460 Salaries Payable 11,150 Utilities Payable 12,700 J. Capital 350,000 K. Capital 350,000 L. Capital 200,000 J. Drawing 52,000 K. Drawing 50,000 L. Drawing 30,000