Osbourne's Animal Sanctuary Unadjusted Trial Balance December 31, 2019 Cash 20,000 Accounts Receivable 15,000 Prepaid Insurance 7,000 Supplies 4,500 Equipment 80,000 A/D Equipment Accounts Payable 10,000 Salaries Payable Unearned Consulting Revenue 7,500 Osbourne's, Capital 20,000 Consulting Revenue 100,000 Depreciation Expense - Equipment Supplies Expense Salaries Expense 11,000 Insurance Expense Totals 137,500 137,500 Additional Information: a. The Company has determined that $2,000 of unexpired Prepaid Insurance remains at December 31, 2019. b. The Company purchased $80,000 in equipment on January 1, 2019. The equipment is expected to have a 10 year life with no residual value. c. An inventory count at December 31, 2019 showed that only $3,000 of supplies remain. d. As of December 31, 2019, the Company earned $10,000 in consulting revenues; which it will bill in January 2020. e. The Company earned $5,000 of its Unearned Consulting Revenue as of December 31, 2019. f. Salaries earned for the last week of December 2019, but not yet paid, is $500