Make a trial balance of the accounts below

2,400 prepaid insurance

2,500 . fixture

equipment 30,000

Unearned income 9,000

Analyze the following accounts

1. expired insurance at a rate of 3.00

2 supplies total 1,100

3. equipment depreciates 5.00 per month

4 2/5 of the unearned service revenue earned in March . make a trial balance