ACCOUNT TITLES TRIAL BALANCE ADJUSTMENTS ADJ. TRIAL BAL. INCOME STATE BALANCE SHEET debit credit debit credit debit credit debit credit debit credit ACCOUNTS RECEIVABLE ALLOW. FOR DOUBTFUL ACT INVENTORY PREPAID INSURANCE SUPPLIES OFFICE EQUIPMENT ACCUM. DEPR-EQUIPMENT ACCOUNTS PAYABLE UNEARNED REVENUE COMMMON STOCK ADDITIONALPAID IN CAPITAL RETAINED EARNINGS REVENUE UTILITIES EXPENSE SALARIES EXPENSE 45 328 TOTALS Adustments for the Month Ending December 31 A. Bad debt for the month Aare 5 B. Supplies on hand, Dec. 31. $110 C. $9 of prepaid insurance has epired D. Unearned Revenue of $15 has been earned E. Depreciation is 10% of Office Equipment (no residual value) 328