Marin Advertising Agency Inc. was founded in January 2020. Presented below are adjusted and unadjusted trial balances as at December 31, 2023. Marin Advertising Agency Inc. Trial Balance December 31, 2023 Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash $11,220 $11,220 Accounts receivable 20,400 23,970 Supplies 8,570 3,060 Prepaid insurance 3,420 2,550 Equipment 61,200 61,200 Accumulated depreciation-equipment $28,560 $33,660 Accounts payable 5,100 5,100 Interest payable 0 750 Notes payable 7,500 7,500 Unearned revenue 7,140 5,710 Salaries and wages payable 0 1,330 Common shares 10,200 10,200 Retained earnings 1,180 1,180 Service revenue 59,770 64,770 Salaries and wages expense 10,200 11,530 Insurance expense 870 Interest expense 360 1,110