Master Mechanics have prepared their trial balance as at 31 August 2023 as follows, before posting adjusting entries:

Account Number	Account Name	Debit	Credit
101	Cash at Bank	700
115	Prepaid Insurance	800
118	Supplies	3,000
130	Equipment	29,000
131	Accumulated Depreciation - Equipment		7,000
201	Accounts Payable		3,300
203	Wages Payable
205	Unearned Revenue		1,000
301	Capital		3,200
401	Service Revenue		25,000
505	Depreciation Expense - Equipment
585	Wages Expense	6,000
520	Insurance Expense
542	Supplies expense
		39,500	39,500

During the month, they:

• Accrued wages that are not paid are $2,300.

Specify which account numbers above will be adjusted when preparing the adjusted trial balance and indicate the final balances of those accounts and whether the final balance will be a debit or credit.

(e.g. if cash has a 900 balance: 101 900 debit). Journal entries are not required.

Account Number	Final Balance	Final Balance Debit or Credit