Aquatic Services Unadjusted Trial Balance December 31, 2017 Debit Credit Cash 38,860 Accounts Receivable 10,740 Office Supplies 1,200 Prepaid Rent 12,000 Office Equipment 75,000 Accumulated Depreciation 10,000 Accounts Payable 1,500 Salaries Payable 1,000 Unearned Revenue 14,500 Common Stock 80,000 Dividends 1,000 Retained Earnings 13,650 Fees Earned 110,000 Depreciation Expense 0 Salaries Expense 45,000 Office Supplies Expense 7,650 Rent Expense 26,000 Utilities Expense 13,200 Totals 230,650 230,650