**CHANGE**: C. Office supplies on hand, to $400

-Post T-Accounts

- Income Statement

-Owners Equity Statement

PAA-34A Preparing adjusting entries and reversing entries The unadjusted trial balance and adjustment data of Martha's Motors at December 31, 2018, follow: Learning Objective 7 Appendix 4A MARTHA'S MOTORS Unadjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash $ 4,200 Accounts Receivable 27,200 Office Supplies 1,000 Prepaid Insurance 2,400 Equipment 52,400 Accumulated Depreciation Equipment $ 34,600 Accounts Payable 15,000 Wages Payable Unearned Revenue 7,900 Eaglin, Capital 18,500 Eaglin, Withdrawals 3,100 Service Revenue 17,200 Depreciation Expense--Equipment Wages Expense Insurance Expense 1,300 Utilities Expense Supplies Expense Total $ 93,200 $ 93,200 1,600 Adjustment data at December 31, 2018: a. Depreciation on equipment, $2,100. b. Accrued Wages Expense, $1,100. c. Office Supplies on hand, $500. d. Prepaid Insurance expired during December, $600. e. Unearned Revenue earned during December, $4,800. f. Accrued Service Revenue, $1,300