FULL SCREEN A newly graduated accountant prepared the following trial balance for Sheridan Company at March 31. SHERIDAN COMPANY Trial Balance March 31 Debit Credit Cash $23,015 Accounts receivable 32,270 Supplies 1,070 Notes payable $22,380 Accounts payable 20,272 Unearned revenue 5,250 D. Losier, capital 22,500 D. Losier, drawings 17,330 Service revenue 68,185 Insurance expense 565 Interest expense 6,540 Rent expense 16,200 Salaries expense 36,570 Supplies expense 2,380 Utilities expense 2,890 Total $138,830 $138,587