may I please have the step by step process for this problem.

Fleming Investment Advisers Unadjusted Trial Balance December 31, 2018 Balance Debit Credit Account Title $25,000 51,000 7,500 26,000 Cash Accounts Receivable Office Supplies Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Revenue Notes Payable (long-term) Fleming, Capital Fleming, Withdrawals Service Revenue Insurance Expense Salaries Expense Supplies Expense Interest Expense Rent Expense 19,000 14,000 0 4,500 26,000 20,500 28,000 99,000 2,500 33,000 0 3,000 7,000 0 Depreciation Expense-Equipment Total $ 183,000 $ 183,000