Expert Consulting, Inc. Trial Balance December 31, 2020 View. Debit Trial Balance Accounts Debit Credit Cash $158,000 Accounts receivable 104,000 Supplies 4,000 Building 300,000 building Accumulated depreciation- Accounts payable Unearned service revenue Salary Payable $ 155,000 159,000 40,000 Share capital 50,000 Retained earnings 52,000 Dividends 7,000 Service revenue 372,000 Salary expense 255,000 Depreciation expense- building Supplies expense Total $ 828,000 $ 828,000 Enable Editing Adjustments Credit Debit Adjusted Trial Bal Credi Data needed for the adjusting entries include the following: a. Unearned service revenue, ending balance is 25,000. b. Service revenue of $15,000 must be accrued. I c. Depreciation expense on the building has not been recorded for the year 2020. The building has a useful life of 30 years. d. Employees work Monday through Friday The weekly payroll is $3,000 and is paid every Friday. December 31, 2020, falls on a Thursday. e. Supplies on hand at year end, $1,500. * 99 Focus