Account d. ROWLAND COMPANY Adjusted Trial Balance August 31, 2016 Debit Balances Credit Balances Cash Accounts Receivable Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Uneamed Rent Salaries and Wages Payable Marlene Rowland, Capital Marlone Rowland, Drawing Fees Earmed Rent Revenue Salaries and Wages Expense Utlities Epense Advertising Expense Repairs Expense Depreciation Expense Building Depreciation Expense- Equipment Insurance Expense Supplies Expense Miscellaneous Expense 61 Pr. 3.5A +