Mia Company provides event management servic es. The company adjusts its accounts monthly and prepares closing entries annualty on 31 December. Below is its unadjusted trial balance at 31 December 2016: Account Title Cash Accounts receivable Prepaid insurance Supplies Equipment Debit (S Credit (S 93,100 13,600 3,600 2,500 648,000 Unearned service revenue Accounts payable Interest payable Income tax payable Notes payable Share capital (@$1 per share) Retained earnings Service Revenue Rent expense Insurance expense Interest expense Depreciation expense Supplies expense Salaries expense Income taxes expense 81,000 24,000 10,400 630 38,300 63,000 112,500 256,970 690,000 359,700 9,000 2,700 29,700 1,600 75,000 38,300 1,276,800 1276,800