Credit CHER'S EQUIPMENT RENTALS Adjusted Trial Balance December 31, 2010 Debit Cash $ 8.500 Accounts Receivable 1,400 Prepaid Insurance 3.360 Supplies 2 200 Land... 12000 Building 50,000 Equipment 130 000 Accumulated Depreciation Building Accumulated Depreciation Equipment Note Payable Accounts Payable Interest Payable. Salaries Payable Uneared Rent Revenue Cher, Capital Cher, Drawing 31,000 Rent Revenue Salaries Expense. 71.240 Interest Expense 8.000 Supplies Expense 11.000 Insurance Expense... Depreciation Expense Building 2.500 Depreciation Expense Equipment 13,000 Miscellaneous Expense... 3.010 $344,170 $ 12.500 65.000 50.000 9,310 2.500 8.500 30,880 165.000 000 $344.170 Although these accounts are listed in a logical order on this adjusted trial balance when you consider the item's position on financial statements (see the discussion that follows), account tities which are used in adjusting entries but that do not appear on the unadjusted trial balance are typically listed on the adjusted traat the end of the listing of accounts which appeared on the unadjusted trial Now that the adjusted a balance is com i nk about where the account balance are to go in the preparation of financia m ents Study the following diagrams to verify your conclusions. It is assumed that there were no additional owner investments during 2010)