2 3 4 Peninsula Maintenance LTD. Adjusted Trial Balance Augut 31, 2021 5 6 7 8 9 $11 430 18 225 3 400 3 450 25 600 10 11 $5 905 12 13 14 15 16 17 18 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation-equipment Accounts payable Salaries payable Interest payable Rent payable Income tax payable Unearned revenue Bank loan payable, due 2022 Common shares Retained earnings Dividends declared Service revenue Salaries expense Rent expense Depreciation expense Supplies expense Interest expense Insurance expense Income tax expense Totals 19 20 21 22 2 800 2 200 1 500 1 250 1 500 700 25 000 5 000 5 400 600 54 275 19 200 15 000 2 275 1 750 1 500 1 100 2000 $105 530 $105 530 23 24 25 26 27 28 29 30 31 32 33 Record the journal entries to close the temporary accounts at the end of the company's accounting period