Blue Spruce Corp.was organized on July 1, 2020. Quarterly financial statements are prepared. The unadjusted and adjusted trial balances as of September 30 are shown as follows. Blue Spruce Corp Trial Balance September 30, 2020 Unadjusted Dr. Cr. Cash $8,700 Accounts Receivable 10,300 Supplies 1,550 Prepaid Rent 2,150 Equipment 18,700 Accumulated Depreciation-Equipment $ 0 Notes Payable 9.500 Accounts Payable 2.500 Salaries and Wages Payable Interest Payable 1,850 Unearned Rent Revenue 22.300 Common Stock Dividends 16.890 Service Revenue Rent Revenue 7.900 Salaries and Wages Expense Adjusted Dr. Cr. $8,700 11,500 600 1,250 18,700 $ 700 9,500 2.500 700 O O 95 1.100 22,300 1.650 1,650 18.090 2,110 1,360 8,600 14401484 Cash Accounts Receivable Supplies Prepaid Rent Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable Unearned Rent Revenue Common Stock Dividends Service Revenue Rent Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Supplies Expense Utilities Expense Interest Expense Dr. Dr. $8,700 $8,700 10,300 11,500 1,550 600 2,150 1,250 18,700 18,700 $ 0 $ 700 9,500 9,500 2,500 2,500 0 700 0 95 1,850 1.100 22,300 22,300 1,650 1,650 16,890 18,090 1,360 2,110 7.900 8,600 1,950 2,850 700 950 1,500 1,500 95 $ 54,400 $ 54,400 $ 57,095 $ 57,095 14401484 Sept. 30 (To record accrued revenue.) Sept. 30 (To record prepaid rent.) Sept. 30 (To record supplies used.) Sept. 30 (To record depreciation.) Sept. 30 (To record interest.) Sept. 30 Acorded UI LUI Supplies used.) Sept. 30 (To record depreciation.) Sept. 30 (To record interest.) Sept. 30 (To record unearned rent revenue.) Sept. 30 (To record accrued salaries.) e Textbook and Media List of Accounts