Limbo Lower has completed all its journal entries for the month of September 2016 and posted them to the general ledger. Based on the ledger balances, an unadjusted trial balance has been prepared. Limbo Lower Unadjusted Trial Balance September 30, 2016 Account Titles DR CR $5,800 1,450 1,800 1,100 Cash Accounts Receivable Prepald Insurance Office Supplies 9,300 53,050 1,400 4640 11.450 Accounts Payable Bank Loan Roberts, Capital Roberts, Drawings Service Revenue Interest Expense Rent Expense Total 1,600 1,900 40 1,350 $22,440 $22440 The following adjustments must be made at the end of September Sep 30 The amount of prepaid insurance is for 12 months. Once month has been used. Sep 30 Depreciation for the month on equipment was $120 Sep 30 Unearned revenue of $360 has now been earned Sep 30 Acount of office supplies shows that $650 remains