a Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2020: JA Required Accounts receivable. Debit $ 21,400 Credit Accumulated depreciation, equipment.. $ 12,400 Cash. Depreciation expense, equipment... Equipment. Interest income.. Rent expense. Salaries expense.. Subscription revenues.. Trish Norris, capital. Trish Norris, withdrawals.. Unearned subscription revenue. Totals. 8.900 1,700 19,400 490 17,900 61.400. 71,400 46,810 19.800 19.400 $150,500 $150,500