Account Account Title Trial Balance Adjustments Adjusted Trial Balance Number Debit Credit Debit Credit Debit Credit 101 Cash 496,430 110 Accounts Receivable 168,100 120 Supplies 2,750 130 Prepaid Rent $ 3,000 140 Interest receivable 150 Note receivable 120,000 200 Equipment 105,000 250 Accumulated Depreciation - Equipment 300 Accounts Payable $ 28,300 301 Salary Payable 302 Interest Payable 303 Unearned Service Revenue 24,000 400 Note Payable, Long-term 87,000 500 Common Stock 500,000 510 Retained Earnings 124,700 520 Dividends $ 9,200 600 Service Revenue $ 2,800,000 700 Cost of goods sold 1,103,000 801 Rent Expense 5,000 802 Salary Expense 1,530,000 803 Supplies Expense 21,520 850 Depreciation Expense - Equipment 900 Interest Revenue 905 Interest Expense Totals $ 3,564,000 $ 3,564,000