A partial adjusted trial balance of Gehring Company at January 31, 2015, shows the following. GEHRING COMPANY Adjusted Trial Balance January 3, 2015 Debit Credit 850 Supplies Prepaid Insurance 2,400 800 Salaries and Wages Payable Unearned Service Revenue 750 Supplies Expense 950 Insurance Expense 400 Salaries and Wages Expense 2,900 Service Revenue 2,000