On December 31, a company had the following adjusted accounts with normal balances.

Notes payable

$ 26,000 Accumulated depreciation-Equipment

$ 30,000

Prepaid insurance

4,000 Accounts receivable

7,000

Interest expense

800 Advertising expense

2,800

Accounts payable

9,000 Interest payable

700

Salaries payable

1,900 Unearned revenue

1,550

Cash

40,000 Office supplies expense

500

Salaries expense

9,000 Equipment

190,000

Insurance expense

3,300 Owner, Withdrawals

10,500

Owner, Capital

114,800 Depreciation expense-Equipment

9,500

Services revenue

83,000 Office supplies

1,550

Rental revenue

12,000

Use the adjusted accounts and to prepare an adjusted trial balance.