Cash Accounts Payable Service Revenue Shining Image Company Adjusted Trial Balance December 31, 2018 Dec. 31 2,400 Dec. 31 24,000 Dea. 31 420 () Bal 2.400 Bal 24,420 Bal. Balance Account Title Debit Office Supplies Salaries Payable Salaries Expense Dec. 31 240 (d) 9.000 240 9.240 2.0001 1.800 (a) Dec. 31 Office Supplies Prepaid Insurance Equipment Bal 240 Bal. Prepaid Insurance Unearned Revenue Supplies Expense Dec. 31 550 (b) 00 Dec. 31 (a) 1.800 Salaries Payable Unearned Revenue Common Stock Bal. 180 Bal. 1.800 Equipment Common Stock Depr. Expense-Equipment Service Revenue Salaries Expense Supplies Expense Dec. 31 25.000 5,200 Dec. 31 (c) 470 Bal 25,000 5,200 Bal 470 Insurance Expense Accum. Depr.-Equipment Dividends Insurance Expense 7,000 Dec. 31 Dec. 31 2,000 470 (a) 7.470 Bal Bal 2,000