Fine Porter Inc. Adjusted Trial Balance 31-Dec-20 Debit Credit Cash $35,000 Accounts Receivable 20,000 Supplies 4,200 Prepaid Insurance 2,500 Equipment 48,500 Accumulated depreciation-equipment $18,800 Accounts payable Unearned service revenue 4,500 8,800 Salary payable 2,400 Common shares 24,300 Retained earnings 20,200 Dividends 6,500 Service revenue 71,000 Depreciation expense-equipment 1,360 Insurance expense 1,040 Salary expense 25,850 Supplies expense Utilities expense $150,000 $150,000 1,850 3,200