Credit $3,420 12,960 8,000 WU DELIVERY SERVICES Adjusted Trial Balance December 31, 2021 Debit Accounts Payable Accounts Receivable $2,000 Accumulated Depreciation - Equipment Cash 13,300 D. Wu, Capital D. Wu, Drawings 1,100 Equipment 27,000 Depreciation Expense 1,200 Insurance Expense 1,170 Interest Expense 160 Interest Payable Prepaid Insurance 1,700 Salaries Expense 12,600 Salaries Payable Service Revenue Supplies 710 Supplies Expense 1,560 Repairs Expense 940 Utilities Expense 1,060 $64,500 100 1,500 38,520 $64,500 Date Account Titles and Explanation Debit Credit Dec. 31 >