August 31, 2022 Account Titles Cash DR CR $32,070 Accounts Receivable $9,710 Prepaid Insurance $1,680 Equipment $14,810 Accounts Payable $25,660 Unearned Revenue $4,890 Bank Loan $1,150 Roy, Capital $17,430 Service Revenue $25,880 Interest Expense $50 Rent Expense $1,670 Salaries Expense $7,300 Telephone Expense $170 Travel Expense $7,550 Total $75,010 $75,010 The following adjustments must be made at the end of August. Aug 31 The balance of prepaid insurance represents a 12-month policy; one month has been used. Aug 31 Depreciation of equipment for the month is $740. Aug 31 Roy Services has earned $2,700 that was previously unearned.