7. DeFilippis Limousine Service's unadjusted trial balance as of August 31 is shown below. By addition and subtraction, show the effects of the following information on DeFilippis Limousine Service's resources and sources of resources. An examination of the supplies revealed that only $300 of supplies were on hand on August 31. $100 of supplies had been used up in August. DeFilippis Limousine Service Unadjusted Trial Balance August 31 Account Name Debits Credits Cash $6,430 Accounts Receivable $500 Supplies $400 Prepaid Insurance SO Prepaid Rent $1,100 Accounts Payable $800 Wages Payable SO Income Taxes Payable SO Unearned Fees $1,300 Common Stock $3,200 Retained Earnings $3,500 Dividends $200 Fees Revenue $3,400 Supplies Expense SO Insurance Expense $1,300 Rent Expense SO Wages Expense $2,200 Telephone Expense $70 Income Taxes Expense SO Totals $12,200 $12,200 Sources of Sources of Sources of Owner Management Borrowed Invested Generated Resources Resources Resources Resources Assets Liabilities Stockholders' Equity A) - $100 - $100 B) + $300 + $300 C) + $300 + $300 D) -$100 - $100 E + $100 & - $100