Hoffman, Incorporated adjusts its books each month but closes its books at the end of the year. The company's unadjusted trial balance at March $31$ is as follows:

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$,],[$Accounts Receivable,$10,920,],[\backslash$table$[[$Accounts Receivable$],[$Supplies$]],9,620,],[\backslash$table$[[$Supplies$],[$Prepaid Insurance$]],1,300,],[\backslash$table$[[$Prepaid Insurance$],[$Equipment$]],3,12,],[\backslash$table$[[$Equipment$],[$Accumulated Depreciation: Equipment$]],26,000,],[\backslash$table$[[$Accumulated Depreciation: Equipment$],[$Unearned Service Revenue$]],,$$$10,400$