$350$

P$3-3$ Adjusting Entries Sarah Company's trial balance on December $31($the end of its annual accounting period$),$ LO $3\mathrm{.}5$ included the following account balances before adjustments:

$\backslash$table$[[,$Debit,Credit$],[$Notes Receivable,$$10,000,],[$Insurance Expense,$3,000,],[$Delivery Equipment,$14,000,],[$Building$,60,000,],[$Uneaned Rent,,$$4,320$