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 $ $7,000$

$110$ Rent receivable $31,000$

$124$ Office supplies $2,250$

$141$ Notes receivable, due $202646,000$

$161$ Furniture $16,000$

$173$ Building $216,000$

$183$ Land $41,000$

$191$ Patent $9,600$

$201$ Accounts payable $ $13,750$

$252$ Long$-$term note payable $175,000$

$301$ Stephen Silva, capital $90,250$

$302$ Stephen Silva, withdrawals $92,000$

$406$ Rent revenue $328,800$

$620$ Office salaries expense $52,000$

$633$ Interest expense $5,250$

$655$ Advertising expense $14,600$

$673$ Janitorial expense $41,000$

$690$ Utilities expense $34,100$

Totals $ $607,800$ $ $607,800$

Additional information:

It was determined that the balance in the Rent Receivable account at March $31$ should be $$36,000.$

A count of the office supplies showed $$1,830$ of the balance had been used.

Annual depreciation on the building is $$25,000$ and $$3,500$ on the furniture.

The two part$-$time office staff members each get paid $$160$ 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 $$2,400$ was for advertisements to appear in the April issue of Canadian Business magazine.

Accrued utilities at March $31$ totalled $$2,620.$

March interest of $$425$ 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.