345 6 7 Cash 8 Accounts receivable 9 Prepaid insurance 10 Equipment 11 Accumulated depreciation, equipment Adjusted Trial Balance February 28, 2014 Unadjusted Trial Balance Adjustments Dr. Cr. Dr. Cr. Dr. $ 14,000 32,000 16,800 102,000 $ 23,000 19,000 213,000 102,000 12 Accounts payable 13 Abraham Nuna, capital 14 Abraham Nuna, withdrawals 15 Revenues 214,000 16 Depreciation expense, equipment -0- 17 Salaries expense 187,700 18 Insurance expense 14,500 19 Totals $469,000 $469,000 Cr. Additional information: a. Annual depreciation of the equipment; $11,500. b. $12,000 of the Prepaid Insurance balance has expired. c. Unbilled and unrecorded revenues at year-end totalled $31,000. Required Referring to Exhibit 3.22, use the information provided to complete the columns.