Cash 30,000 Unadjusted Trial Balance Adjustments Common Stock 41,300 Account Names Debit Credit Debit Credit Dividends 5,700 Cash 30000 Furniture 4,700 Accounts Receivable 21000 (0) Notes Payable 7,200 Office Supplies 9400 (b) Office Supplies 9,400 Prepaid Rent 13700 (a) Prepaid Insurance 11,500 Prepaid Insurance 11500 Prepaid Rent 13,700 Furniture 4700 Rent Expense 3,100 Accumulated Depreciation - Furniture (c) Salaries Expense 6,300 Accounts Payable Service Revenue 32,600 Salaries Payable (d) Unearned Revenue 17,900 Utilities Payable (e) a Prepaid rent expired, $600 Unearned Revenue b Supplies used, $200 Notes Payable Depreciation on furniture, $200 Common Stock d Accrued salaries expense, $800 Dividends 5700 e Utilities bill recieved but not paid, $100 Service Revenue f Accrued service revenue, $500 Rent Expense 3100 Prepaid insurance expired, $4,400 Insurance Expense Salaries Expense 6300 (d) Supplies Expense (b) Depreciation Expense - Furniture (c) Utilities Expense (e) Total