After Bernard Inc. completed its first year of operations on December 31, 2015, the following adjusted account balances appeared in the general ledger. Exercises 137 Prepaid Advertising 1,000 Accounts Payable Share Capital 13,250 8,000 Supplies 750 Subscription Revenue 5,000 Equipment 21,750 Acc. Dep'n Equipment 1,500 Unearned Subscriptions 10,000 Salaries Payable Advertising Expense 700 500 Commissions Expense 800 Dep'n Expense-Equipment 250 Maintenance Expense 200 Salaries Expense 10,200 | Required:Prepare an adjusted trial balance at December 31, 2015. Salaries Expense 10,200 Supplies Expense 2,500 Telephone Expense 100 | Utilities Expense 400