don Englich (Canada) based on a five-day workweek Salaries for July 28,29,30 and 31 have accrued. e. Service fees of $1,800 were earned by July 31 but not recorded. 2. The Cutlery's August 31, 2017, unadjusted trial balance appeared as follows- The Cutlery Trial Balance Adjustment Adjusted Trial Balance August 31,2017 Account Dr Cr Dr Cr Dr Cr Cash Accounts $4,950 0 Receivable Prepaid Insurance 2,400 Furniture 2,000 Store Equipment 31,000 ENG US Savita