BRUSHSTROKE ART STUDIO, INC. UNADJUSTED TRIAL BALANCE DECEMBER 31, 2011 Cash..... Client fees receivable.. Supplies ..... Prepaid studio rent Studio equipment. Accumulated depreciation: studio equipment. Accounts payable... Note payable.. Debits Credits $ 22,380 71,250 6,000 2,500 96,000 $ 52,000 6,420 24,000 Interest payable Unearned client fees Income taxes payable Capital stock .. Retained earnings. Client fees earned . . Supplies expense. Salary expense 480 8,000 5,000 50,000 20,000 82,310 4,000 17,250 Interest expense. 480 Studio rent expense 11,250 Utilities expense... 3,300 Depreciation expense: studio equipment. 8,800 Income taxes expense. 5,000 $248,210 $248,210