\begin{tabular}{|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ Before Adjustment } & \multicolumn{2}{|c|}{ After Adjustment } \\ \hline & Debit & Credit & Debit & Credit \\ \hline Cash & $9,190 & & $9,190 & \\ \hline Accounts receivable & 8,865 & & 9,405 & \\ \hline Supplies & 2,510 & & 610 & \\ \hline Prepaid insurance & 3,830 & & 2,550 & \\ \hline Equipment & 34,205 & & 34,205 & \\ \hline Accumulated depreciation-equipment & & $3,300 & & $5,530 \\ \hline Accounts payable & & 5,730 & & 5,730 \\ \hline Notes payable & & 38,275 & & 38,275 \\ \hline Salaries payable & & 0 & & 1,120 \\ \hline Interest payable & & 0 & & 440 \\ \hline Unearned revenue & & 1,485 & & 825 \\ \hline E. Crane, capital & & 5,630 & & 5,630 \\ \hline E. Crane, drawings & 10,370 & & 10,370 & \\ \hline Service revenue & & 47,760 & & 48,960 \\ \hline Depreciation expense & 0 & & 2,230 & \\ \hline Insurance expense & 0 & & 1,280 & \\ \hline Interest expense & 1,320 & & 1,760 & \\ \hline Rent expense & 14,545 & & 14,545 & \\ \hline Salaries expense & 17,345 & & 18,465 & \\ \hline Supplies expense & 0 & & 1,900 & \\ \hline Totals & $102,180 & $102,180 & $106,510 & $106,510 \\ \hline \end{tabular} List of Accounts Assistance Used Accounts Payable Accounts Receivable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Accumulated Depreciation - Furniture Accumulated Depreciation - Vehicles Admission Expense Admission Revenue Advertising Expense Building Cash Commission Revenue Computer Equipment Depreciation Expense Equipment Fuel Expense Furniture Insurance Expense Interest Expense Interest Payable Interest Receivable Interest Revenue Land Mortgage Payable No Entry Notes Payable Notes Receivable Office Expense Prepaid Advertising Prepaid Expenses Prepaid Insurance Prepaid Rent Property Tax Expense Property Tax Payable Rent Expense Rent Payable Rent Revenue Repairs Expense Salaries Expense Salaries Payable Service Revenue Supplies Supplies Expense Telephone Expense Unearned Revenue Utilities Expense Vehicles CRANE COMPANY Balance Sheet October 31,2024 Assets $ $ Liabilities and Owner's Equity $ $ empt Prenare Crane Comnanv's income ctatement