Probl 3-6 (Part Level Submission) Presented below are the trial balance and the other information related to Yorkis Perez, a consulting engineer. YORKIS PEREZ CONSULTING ENGINEER TRIAL BALANCE DECEMBER 31, 2014 Debit Credit Cash $2B,B20 Accounts Receivable 54,230 Allowat for Doubtful Acco $770 1,970 Prepaid Insurance 1,140 Equipment 26,200 7,570 Accumulated Depreciation-Equipment Notes Payable 7.200 Owner's Capital 37,810 Service Revenue 03,780 0,010 Rent Expense (13 months of rent Salaries and Wages Expense 32,160 Utilities Expenses 1 B40 Office Expense 760 Totals $157,130 Fees received in advance from clients $6,920. 2. Services performed fo ents that were not recorded by December 31, s5,030 3. Bad debt expense for the year is $1,330. nsurance expired during the year $460. 5. Equipment is being depreciated at 10% per yea 6, Yorkis Perez gave the bank a 90-day 10% note for $7,200 on December 2014, 7. Rent of the building is S770 per month. The rent for 2014 has been paid, as has that for January 2015. 8, Office salaries and wages earned but unpaid December 31, 2014, $3,310 Yorkis Perez withdrew $15,270 cash for personal use during the rear