Aquatic Services Adjusted Trial Balance December 31, 2017 Debit Credit Cash Accounts Receivable Office Supplies 38,860 13,240 300 Prepaid Rent 4,000 Office Equipment 75,000 Accumulated Depreciation 25,000 Accounts Payable 1,500 Salaries Payable 4,500 Unearned Revenue Common Stock Dividends 3,400 80,000 1,000 Retained Earnings 13,650 Fees Earned 123,600 Depreciation Expense 15,000 Salaries Expense 48,500 Office Supplies Expense 8,550 Rent Expense 34,000 Utilities Expense 13,200 Totals 251,650 251,650