Below is the trial balance of West Ltd. at December 31, 2020 Credit Debit $ 50,000 20,000 4,800 4,000 48,000 $ West Ltd. Trial Balance December 31, 2020 Account Cash Accounts Receivable Prepaid Insurance Supplies Equipment Accumulated Depreciation- Equipment Notes Payable Unearned revenue Share Capital- Ordinary Dividends Retained Earnings Service Revenue Salaries expense Rent expense Utilities expense Total 4,000 4,400 3,000 72,400 2,000 25,000 40,000 10,000 6,000 4,000 $ 148,800 $ 148,800 Other data: 1. Supplies on hand at December 31 are $1,000. 2. Accrued Salaries at the end of the December of $2,500 were neither recorded nor paid. 3. The insurance policy was purchased on December 1, 2020 and is for a year. 4. $2,000 of unearned service revenue is recognized for services performed at the end of the month. 5. The interest accrued but not yet recorded or paid on the note payable is $300 for the month of December. 6. The equipment has a 10-year period with no residual value. It is being depreciated at $400 per month. 7. Invoices representing $6,000 of services performed during the month have not been recorded as of December 31