Brighton Park adjusts its books each month and closes its books on December 31 each year. The trial balance at January 31, 2015, before adjustments, follows: Debit Credit Cash Supplies Unexpired Insurance Equipment Accumulated Depreciation: Equipment Unearned Admission Revenue Capital Stock Retained Earnings, January 1, 2005 Admissions Revenue Salaries Expense Utilities Expense Rent Expense $5,800 6,200 12,600 72,000 18,000 12,000 20,000 38,200 27,600 8,100 5,700 $115.800 1. According to attendance records, $7,000 of the Unearned Admission Revenue has been earned in January 2. At January 31, the amount of supplies on hand is $2,300. 3. The equipment has an original estimated useful life of three years. 4. Employees are owed $2,000 for services since the last payday in January to be paid the first week of February 5. On July 1, 2014 the park purchased a 12-month insurance policy