What is the balance in the debt column of the adjusted trial balance from the journal entries below?

Question

Slater Photography account balances at 12/31, 20x4, before recording adjusting entries:
cash $26,667 debit
prepaid insurance $450 debit
film on hand $250 debit
cameras $20,000 debit
accumulated depreciation - cameras $3,667 credit
accounts payable $7000 credit
unearned revenue $5,700 credit
note payable $3000 credit
capital stock $1000 credit
retained earnings $5800 credit
dividends $1200 debit
revenue $28000 credit
utilities expense $3200 debit
salaries expense $2400 debit
insurance policy is dated 12/1; the monthly insurance is $50.
film on hand on 12/31, 20x4, was $180
cameras were purchased on 1/1; 20x4. with an estimated life of 5 years.
the balance in unearned revenue is $2000.
interest owed by not paid on the note was $30.
salaries owed but not paid at 12/31 were $2000.

Answer 1

Adjusted trial balance :

cash $26,667 debit
prepaid insurance $400 debit
film on hand $180 debit
cameras $20,000 debit
accumulated depreciation - cameras $7,667 credit
accounts payable $7000 credit
salaries payable $2000 credit
unearned revenue $2000 credit
note payable $3000 credit
interest payable $30 credit
capital stock $1000 credit
retained earnings $5800 credit
dividends $1200 debit
revenue $31700 credit
insurance $50 debit
film expenses $70
interest on note payable $30
depreciation - cameras $4,000 debit
utilities expense $3200 debit
salaries expense $4400 debit

Total in debit column : $60,197
Total in credit column : $60,197

Answer 2

Now that's a question right out of the accounting book for homework.. Glad it's yours and not mine.