8 9 12 13 TEN 15 16 17 18 19 20 21 22 23 Cash Accounts receivable Inventory Prepaid insurance Equipment Accounts payable Unearned consulting revenue Common stock Dividends Consulting revenue Rental revenue Salaries expense Rent expense Insurance expense Trial Balance 13040) ROMAN December 31, 2023 Debit 25 Totals $6,100 2,000 11,500 4,200 27,800 2,000 3,200 2,800 2,100 Credit $8,000 4,800 39,200 7,600 2,100 +