Cash Student Co. Adjusted Trial Balance June 30, 2021 Debit Balances Last 5 numbers of the FIRST student's ID number Accounts Receivable 6,400 Supplies 3,600 Prepaid Insurance 3,900 Land 20,000 Equipment 232,600 Accumulated Depreciation Accounts Payable Bond Payable Mortgage Payable Unearned Rent Sara Ricchi, Capital Sara Ricchi, Drawing Fees earned Interest Revenue Credit Balances 132,700 Last 5 numbers of the FIRST student's ID number 1,400 20,000 1,100 105,600 Last 4 numbers of the SECOND student's ID number 232,200 Last 4 numbers of the SECOND student's ID number Wages Expense 126,300 Rent Expense 45,000 Utilities Expense 19,700 Supplies Expense 17,900 Depreciation Expense 6,500 Insurance Expense 5,700 Miscellaneous Expense 5,400