Adjusted Trial balance of the company is given below  

Cash Accounts receivable Equipment Accumulated depreciation-equipment Accounts payable Unearned revenue Common shares Retained earnings Dividends Service revenue Adjusted Trial Balance December 31, 2023 Depreciation expense Insurance expense Rent expense Salaries and wages expense Total Debit 85,000 90,000 85,000 40,000 10,000 8,000 20,000 40,000 378,000 Credit 30,000 40,000 5,000 10,000 88,000 205.000 378,000