Horseman Inn is a small inn that sells a selection of local crafts in its front lobby. The following is the inn's adjusted trial balance in account order for the year ended October 31, 2021. Horseman Inn Adjusted Trial Balance October 31, 2021 Account Titles DR CR Cash $3,340 Accounts Receivable $2,060 Prepaid Insurance $17,170 Prepaid Maintenance $8,380 Equipment $43,410 Accumulated Depreciation $800 Accounts Payable $2,170 Unearned Revenue $1,590 Wages Payable $2,680 Macklemoor, Capital $27,300 Sales Revenue $79,030 Sales Discounts $110 Sales Returns and Allowances $70 Cost of Sales $3,590 Depreciation Expense $1,600 Maintenance Expense $9,470 Salaries & Wages Expense $15,600 Utilities Expense $8,770 Total $113,570 $113,570 Oct 31 Date 2021 Account Title and Explanation Debit Credit Oct 31 Oct 31 Close revenue accounts Close expense accounts Close income summary account = =