Adjustments Debit Credit Adjusted Trial Balance Debit Credit a Expired insurance total $260. b. b Of the unearned revenue, all has been earned by the balance sheet date. c Estimated depreciation of equipment is $120 d Accrued wages equal $400 e Unused supplies on hand are $90 Trial Balance Account Name Debit Credit Cash 900 Accounts Receivable 60 Prepaid Insurance 400 Supplies 240 Equipment 1,000 Accumulated Depreciation - Equipment 240 Accounts Payable 50 Uneared Revenue 160 Owner's Capital 550 Withdrawals 800 Service Revenue 4,000 Wages Expense 1,600 Depreciation Expense Insurance Expense Supplies Expense Wages Payable Total 5,000 5,000