Debit Credit No. Date Account Titles and Explanation 1 May 31 2 May 31 3 May 31 4. May 31 5 May 31 6 May 31 7 May 31 No. 101 Balance Debit Credit No. 112 Balance Debit Credit No. 126 Balance Debit Credit Cash Date Explanation Ref May 31 Balance V Accounts Receivable Date Explanation Ref May 31 Balance May 31 Adjusting 34 Supplies Date Explanation Ref May 31 Balance May 31 Adjusting 34 Prepaid Insurance Date Explanation Ref May 31 Balance May 31 Adjusting Equipment Date Explanation Ref May 31 Balance Accumulated Depreciation- Equipment Date Explanation No. 130 Balance Debit Credit Credit No. 149 Balance Debit Credit No. 150 Ref Debit Credite Credit Balance 14 Ref Debit Credit No. 201 Balance 34 Ref Debit Credit No. 209 Balance Accounts Payable Date Explanation May 31 Balance May 31 Adjusting Unearned Service Revenue Date Explanation May 31 Balance May 31 Adjusting Salaries and Wages Payable Date Explanation May 31 Adjusting Common Stock Date Explanation May 31 Balance Service Revenue Explanation May 31 Balance 34 Ref Debit No. 212 Balance Credit 34 Ref Debit No. 311 Balance Credit Date Ref No. 400 Balance Debit Credit May 31 Adjusting 14 May 31 Adjusting 34 Debit No. Balance Credit Debit Credit No. 71 Balance Debit Credit No. 722 Balance Supplies Expense Date Explanation Ref May 31 Adjusting 34 Depreciation Expense Date Explanation Ref May 31 Adjusting 34 Insurance Expense Date Explanation Ref May 31 Adjusting 34 Salaries and Wages Expense Date Explanation Ref May 31 Balance May 31 Adjusting 14 Rent Expense Date Explanation Ref May 31 Balance Utilities Expense Date Explanation Ref May 31 Adjusting Debit No. 726 Balance Credit No. 729 Balance Debit Credit Debit Credit No. 736 Balance 34 Splish Brothers Inc. Adjusted Trial Balance Debit Credit $ Totals $ e Textbook and Media