Adjusting entries from trial balances The unadjusted and adjusted trial balances for American Leaf Company on October 31, 20Y2, follow: American Leaf Company Trial Balances October 31, 2012 Debit Balances Unadjusted Unadjusted Adjusted Adjusted Credit Debit Credit Balances Balances Balances Cash 16 16 Accounts Receivable 38 44 Supplies 12 10 Prepaid Insurance 20 8 Land 26 26 Equipment Accumulated Depreciation-Equipment Accounts Payable 40 40 8 26 Wages Payable 0 Erik Elmstad, Capital 92 2222 12 26 92 Erik Elmstad, Drawing 8 8 Fees Earned 74 80