Adjusted Trial Balance Account Title Debit Credit Cash 1,500 Accounts Receivable 1,460 Prepaid Insurance 800 Supplies 900 Equipment 5,500 Accumulated Depreciation-Equipment 550 Accounts Payable 1,300 Wages Payable 760 Owner, Capital 6,550 Owner, Drawing 1,400 Service Revenue 8,900 Wages Expense 3,000 Rent Expense 1,500 Supplies Expense