18. You are handed the following unadjusted trial balance: Champion Professional Services Unadjusted trial balance December 31, 20X7 Debit Credit Cash Accounts receivable Supplies Prepaid insurance Prepaid rent Equipment 25,000 -0- 3,800 9,800 500 60,000 Accumulated depreciation-Equipment 22,900 Accounts payable 6,000 Salaries payable -0- Unearned Fees 4,000 F. Mercury, Capital 51,000 F. Mercury, Withdrawals 14,000 Fees Earned 71,900 Depreciation Expense-Equipment -0- Salaries Expense 24,800 Insurance Expense -0- Rent Expense 5,500 Supplies Expense -0- Advertising Expense 6,000 Utilities Expense 6,400 Totals 155.800 155.800