Black Company's unadjusted and adjusted trial balances on December 31 of the current year are as follows:
		Unadjusted Trial Balance		Adjusted Trial Balance
	Cash	4,000		4,000
	Prepaid Insurance	1,600		1,200
	Equipment	9,000		9,000
	Accumulated depreciation -
	Equipment		900		1,800
	Salaries payable				1,000
	Unearned repair fees		2,500		600
	Repair fees earned		10,000		11,900
	Salaries expense	3,500		4,500
	Depreciation expense