The March $31,2023,$ unadjusted trial balance for Silva Rentals after its first year of operations is shown below:

Silva Rentals

Unadjusted Trial Balance

March $31,2023$

Unadjusted Trial Balance

No$.$ Account Dr$.$ Cr$.$

$101$ Cash $ $6,200$

$110$ Rent receivable $30,200$

$124$ Office supplies $1,850$

$141$ Notes receivable, due $202642,000$

$161$ Furniture $15,200$

$173$ Building $208,000$

$183$ Land $37,000$

$191$ Patent $8,800$

$201$ Accounts payable $ $12,950$

$252$ Long$-$term note payable $167,000$

$301$ Stephen Silva, capital $76,250$

$302$ Stephen Silva, withdrawals $88,000$

$406$ Rent revenue $320,800$

$620$ Office salaries expense $48,000$

$633$ Interest expense $4,450$

$655$ Advertising expense $13,800$

$673$ Janitorial expense $40,200$

$690$ Utilities expense $33,300$

Totals $ $577,000$ $ $577,000$

Additional information:

It was determined that the balance in the Rent Receivable account at March $31$ should be $$34,400.$

A count of the office supplies showed $$1,510$ of the balance had been used.

Annual depreciation on the building is $$24,200$ and $$2,700$ on the furniture.

The two part$-$time office staff members each get paid $$120$ per day, for every day they work in the pay period. They are paid on the $1$st and $15$th of each month. At March $31,$ each worker had worked $6$ days and will be paid on April $1.$

A review of the balance in Advertising Expense showed that $$2,000$ was for advertisements to appear in the April issue of Canadian Business magazine.

Accrued utilities at March $31$ totalled $$2,220.$

March interest of $$385$ on the long$-$term note payable is unrecorded and unpaid as of March $31.$

Required:

$1.-3.$ Use the above information to complete the work sheet.