October 31, 2012 Unadjusted Adjusted Debit Credit Credit Balances Debit Balances Balances Balances Cash 16 16 38 44 12 10 Accounts Receivable Supplies Prepaid Insurance Land 20 8 26 26 40 40 8 12 26 26 0 2 20 20 Equipment Accumulated Depreciation-Equipment Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Insurance Expense "72 72 8 8 74 80 24 26 8 8 12 Ao Utilities Expense 4 4 0 4 Depreciation Expense Supplies Expense Miscellaneous Expense 0 2 4 4 200 200 212 212 une require an entry, leave it blank. II II II II II 11 II II II II 4. 5