< Adjusting entries Instructions Journal Chart of Accounts Final Questions Instructions Milbank Repairs & Service UNADJUSTED TRIAL BALANCE June 30, 2014 ACCOUNT TITLE DEBIT CREDIT 1 Cash 10,210.00 2 Accounts Receivable 67,660.00 3 Supplies 15,710.00 4 Equipment 5 Accounts Payable 111,420.00 15,920.00 6 Unearned Fees 17,840.00 7 Nancy Townes, Capital 117,630.00 8 Nancy Townes, Drawing 13,870.00 9 Fees Earned 293,940.00 10 Wages Expense 94,160.00 11 Rent Expense 72,020.00 12 Utilities Expense 52,080.00