Hoffman, Incorporated adjusts its books each month but closes its books at the end of the year. The companys unadjusted trial balance at March 31 is as follows: Debit Credit Cash $ 10,990 Accounts Receivable 9,690 Supplies 1,370 Prepaid Insurance 3,400 Equipment 30,000 Accumulated Depreciation: Equipment $ 12,000 Unearned Service Revenue 6,850 Capital Stock 5,550 Retained Earnings 23,750 Dividends 1,630 Service Revenue Earned 19,190 Salaries Expense 8,150 Utilities Expense 460