Adjusted trial balance Debit Unadjusted trial balance Debit Credit Cash 1 162.000 Acoounts receivable 250.000 Prepaid insurance 36.000 Equipment 1562.400 Uneaed revenue 1 48.000 Account able 144.000 Slanes Dauable Interest payable Bank loan payable 474.000 Common shares 25.000 Retained earrings 519.000 Dividends declared 55.000 Service revenue 1417.400 Supplies expense 23.000 Salaries expense 368.000 Uhlites expense 9.000 Interest expense 21.000 insurance expense 70.000 Income tax expense 33.000 Total $ 2.597 400 $ 2.597.400 Check The Company's bookkeeper had failed to record adjusting entries for the following 11 The company's employees had earned salaries of $21600 during the last six working days in January These will be paid in the first week of February 21 Interest on the bank loan was not accrued for the January The loan bears interest 6% The current portion of the loans payable is $50,000 3) No depreciation expense was recorded for the equipment for the year. The equipment is expected to have an estimated six year useful life 4 The company provided the services related to $20,000 of the unearned revenue