lournal Entries and Trial Balance Eite Realty acts as an agent in buying, selling, renting, and managing real estate. The unadjusted trial balance on March 31, 2018, follows: Elite Realty Unadjusted Trial Balance March 31, 2018 Debit Balances Credit No. 11 Cash 12 Accounts Receivable 13 Prepaid Insurance 4 Office Supplies 12,540 29,210 1,420 850 21 Accounts Payable 22 Uneamed Rent 23 Notes Payable 31 Common Stock 32 Retained Earnings 1,000 142,470 51 Salary and Commission Expense 2 Rent Expense 53 Advertising Expense 4 Automoble Expense 14,250 8410