Chart of Accounts Journal Adjusted Trial Balance Instructions Rowland Company is a small editorial services company owned and operated by Marlene Rowland. On August 31, 2018, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted trial balance Cash Accounts Receivable Prenaid Insurance Rowland Company UNADJUSTED TRIAL BALANCE August 31, 2018 ACCOUNT TITLE DEBIT 7,565.00 38.860.00 7310.00 CREDIT