For the Month Ended December 31 , 40 balance ! Trial Balance Adjustments Adj . Trial Balance Income Statement \\DY . CI Account Titles DY . CY . Dr . Cr . Dr . Cr . \\DY . Cr . Cash 25 , 000 Accounts Receivable 3 , 000 Supplies 2 , 500 Prepaid Insurance 2 , 000 Equipment 45 , 000 Accumulated Depreciation 1 , 780 Notes Payable 10 , 100 Accounts Payable 12 , 350 Common Stock 30 , 000 Retained Earnings 15 , 360 Dividends* 490 Service Revenue 16 , 300 Salaries Expense 5 , 600 Rent Expense 2 , 300 Supplies Expense Depreciation Expense Interest Payable Interest Expense Insurance expense Totals 85, 890 85 , 890 Other Data Supplies on hand total @ Period End Depreciation for the period 1 , 500 Interest Accrued on note payable 420 Insurance Expired 250 Services provided but unbilled 550 3 , 500