adjustment data provided (assume accounts have normal balances). Equipment was recently purchased, 5 PA15. LO 4.4 Prepare an adjusted trial balance from the following account information, considering the there is neither depreciation expense nor accumulated depreciation. Accounts payable Accounts receivable Cash Common stock Dividends Equipment Prepaid insurance Land Notes payable Retained earnings Insurance expense Service revenue Supplies Salaries expense $ 9,500 14,260 22,222 30,000 5,000 12,000 25,444 20,000 26,000 12,815 12,689 89,550 2,750 53,500 Adjustments needed: Salaries due to employees, but unpaid at the end of the period, $2,000 Insurance still unexpired at end of the period, $12,000