Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2023: Debit Credit Accounts receivable $ 20,600 Accumulated depreciation, equipment $ 11,600 Cash 8,100 Depreciation expense, equipment 1,300 Equipment 18,600 Interest income 410 Rent expense 17,100 Salaries expense 60,600 Subscription revenues 70,600 Trish Norris, capital 44,090 Trish Norris, withdrawals 19,000 Unearned subscription revenue 18,600 Totals $ 145,300 $ 145,300