Cash Accounts Payable Service Revenue Bal. 94, 191 1,300 Bal. O Bal. 2,500 Adj.(d3) 2,500 Bal. Bal. 94,191 1,300 Bal. Accounts Receivable Unearned Revenue Sales Revenue Bal. 2,100 28,750 Bal. 19,500 Bal. Adj. (d3) 2,500 Bal. 2,100 26,250 Bal. 19,500 Bal. Salaries Payable Sales Returns and Allowances Merchandise Inventory 4,810 481 Adj.(a) Bal. O Bal. Bal. 1,800 600 Adj.(c) Bal. 4,329 600 Bal. Bal. 1,800 Cleaning Supplies Interest Payable Sales Discounts Bal. 90 120 Bal. Bal. 360 360 Adj.(d4) Bal. 90 480 Bal. Bal. 360 Prepaid Rent Notes Payable (Long-Term) Cost of Goods Sold Bal. 3,000 1,000 Adj.(d1) 36,000 Bal. Bal. 3,622 Adj.(a) 481 Bal. 2,000 36,000 Bal. Bal. 4,103 Prepaid Insurance Sales Commissions Expense Haber, Capital 42,340 Bal. Bal. 3,300 Bal. 867 300 Adj.(d2) Bal. 3,000 42,340 Bal. Bal. 867 Equipment Haber, Withdrawals Utilities Expense Bal. 4,800 Bal. 0 Bal. 300 Bal. 4,800 Bal. Bal. 300 Truck Income Summary Depreciation Expense Bal. 9,000 O Bal. Bal. 0 Adj.(b) 230 Bal. 9,000 Bal. 230 Accum. Depr.-Equip. and Truck Salaries Expense 230 Bal. Bal. 0 230 Adj. (b) Adj.(c) 600 460 Bal. Bal. 600 Insurance Expense Bal. 0 Adj.(d2) 300 Bal. 300 Rent Expense Bal. 0 Adj.(d1) 1,000 Bal. 1,000 Interest Expense Bal. 0 Adj.(d4) 360 Bal. 360 Sir Cleansalot Cleaning Adjusted Trial Balance December 31, 2017 Balance Account Title Debit Credit