MASON ADVERTISING AGENCY TRIAL BAlANCE DECEMBER 31, 2010 Unadjusted Adjusted Dr. Cr. Dr. Cr. Salaries Payable ' -()- 1,300 Common Stock 10,000 10,000 Retained Earnings 3,500 3,500 Advertising Revenue Salaries Expense 10,000 58,600 11,300 63,500 Insurance Expense 850 Interest Expense 350 500 Depreciation Expense 5,000 Art Supplies Expense 5,400 Rent Expense 4,000 4,000 $117,100 $117,100 $127,050 $127,050