Following is the adiusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2017 Debit Credit Accounts receivable Accumulated depreciation, equipment Cash Depreciation expense, equipment Equipment Interest income Rent expense Salaries expense Subscription revenues Trish Norris, capital Trish Norris, withdrawals Unearned subscription revenue $ 20,700 $ 11,700 8,200 1,350 18,700 420 17,200 60,700 70,700 44,430 19,100 18,700 Totals $145,950 $145,950