Problem 3-4A (Algo) Preparing financial statements from the adjusted trial balance LO P5 The adjusted trial balance for Chiara Company as of December 31 follows. Debit Credit Cash 21,900 Accounts receivable 54,000 Interest receivable 22,200 Notes receivable (due in 90 days) 169,500 Office supplies 16,500 Automobiles 169,000 Accumulated depreciation Automobiles 45,000 Equipment 148,000 Accumulated depreciation-Equipment 16.000 Land 78,000 Accounts payable 93,000 Interest payable 15.000 Salarios payable 24,000 Unearned revenue 40,000 Long-ter notes payable 142.000 Common stock 24.580 Retained earnings 221.220 Dividends 50.000 Services revenue 514,000 Interest revenue 36.000 Depreciation expense-Automobiles 26.000 Depreciation expense-Equipment 17,500 salaries expense 190,000 Wages expense 46.000 Interest expense 36.400 ortice supplies expense 35.000 Advertising expense 61.000 Repairs expen-Automobiles 29.000 Total 51,170,000 51.170, 100