Adjustments ( place on worksheet ) - - Sales earned but not billed yet $ 1000 ( treat as AR ) - - Additional $200 in sales salaries has been accrued , but not yet recorded - - Depreciation expense on the store equipment for the month is $100 - - Insurance expired for the month is $60 4 points 15 points ( one for each adjustment ) Quixote Company Worksheet For year ended June 30 . Unadjusted Trial Balance* Adjustments Debit Credit Debit Credit Cash Accounts Receivable* Merchandise Inventory Store Supplies Prepaid Insurance Store Equipment Accum . Depreciation Accounts Payable* Salaries Payable Larkin , Capital