G Gmail YouTube ICBC Practice Knowl... Imported From I LO2, 3 Exercise 4-7 Closing entries Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31. 2020: Debit Credit Accounts receivable. $ 21,400 Accumulated depreciation, equipment. $ 12,400 Cash. 8,900 Depreciation expense, equipment. 1,700 Equipment.. Interest income.. Rent expense. Salaries expense. Subscription revenues. Trish Norris, capital. Trish Norris, withdrawals.. Unearned subscription revenue. Totals. 19,400 490 17,900 61.400 71,400 46,810 19,800 19.400 $150,500 $150,500