December 31, 2020 Account Cash Accounts receivable Office supplies Musical equipment Accumulated depreciation, musical equipment Accounts payable Unearned performance revenue Jim Daley, capital Jim Daley, withdrawals Performance revenue Salaries expense Travelling expense Totals Unadjusted Trial Balance Debit Credit $ 7,800 14,500 820 128,000 $ 21,90 4,500 12,790 157, 630 52,300 141,000 89,000 45, 310 $337,730 $337,739 -27 Following are the additional information: a. A review of the Unearned Performance Revenue account revealed a balance remaining of $9.375. b. Annual depreciation on the musical equipment is $21.900. c. Accrued salaries at December 31 totalled $6.400 d. It was determined that $665 of the balance in the Office Supplies account had been used. pter 4 MUSICAL SENSATIONS Work Sheet December 31, 2020 Unadjusted Trial Balance Income Statement Adjustments Adjusted Trial Balance Debit Credit Credit Credit Debit Credit 5 Debit $ 7800 14 500 Debit 7800 16 500 1551 128.000 37 665 820 128 000 21 900 300 4500 Account Cash Accounts receivable Office supplies Musical equipment Accumulated depreciation musical equipment Accounts payable Uneamed performance revenue Jim Daley capital Jim Daley withdrawals Performance revenue Salaties expense Travelling expense Total 21.900 4 500 12 700 157 630 3325 5575 52300 52 300 141.000 3.125 89 000 6.000 350 45310 S 337 7305 337730 1 of 3 Nor>