Cash 29,400 Unadjusted Trial Balance Adjustments Common Stock 40,800 Account Names Debit Credit Debit Credit o O Dividends 5,700 Cash Furniture 4,600 Accounts Receivable Notes Payable 7,100 Office Supplies Office Supplies 9,300 Prepaid Rent Prepaid Insurance 11,400 Prepaid Insurance Prepaid Rent 13,500 Furniture Rent Expense 3,100 Accumulated Depreciation - Furniture Salaries Expense 6,200 Accounts Payable Service Revenue 32,200 Salaries Payable Unearned Revenue 17,600 Utilities Payable Unearned Revenue a Prepaid rent expired, $800 Notes Payable b Supplies used, $300 Common Stock Depreciation on furniture, $200 Dividends d Accrued salaries expense, $900 Service Revenue e Utilities bill recieved but not paid, $100 Rent Expense f Accrued service revenue, $600 Insurance Expense g Prepaid insurance expired, $5,400 Salaries Expense Supplies Expense Depreciation Expense - Furniture Utilities Expense Cash 29,400 Unadjusted Trial Balance Adjustments Common Stock 40,800 Account Names Debit Credit Debit Credit o O Dividends 5,700 Cash Furniture 4,600 Accounts Receivable Notes Payable 7,100 Office Supplies Office Supplies 9,300 Prepaid Rent Prepaid Insurance 11,400 Prepaid Insurance Prepaid Rent 13,500 Furniture Rent Expense 3,100 Accumulated Depreciation - Furniture Salaries Expense 6,200 Accounts Payable Service Revenue 32,200 Salaries Payable Unearned Revenue 17,600 Utilities Payable Unearned Revenue a Prepaid rent expired, $800 Notes Payable b Supplies used, $300 Common Stock Depreciation on furniture, $200 Dividends d Accrued salaries expense, $900 Service Revenue e Utilities bill recieved but not paid, $100 Rent Expense f Accrued service revenue, $600 Insurance Expense g Prepaid insurance expired, $5,400 Salaries Expense Supplies Expense Depreciation Expense - Furniture Utilities Expense