outlook.office.com Unadjusted Adjustment Adjusted Closing Post-closing Trial Balance Trial Balance Debit credit Debit Credit Debit credit Debit Credit Debit Credit Cash 21000 Accounts Receivable 18000 Prepaid Insurance 1000 500 Equipment 20000 Accum Depreciation 8000 2500 Accounts payable 15000 1000 Wages Payable 2000 Income Tax Payable Contributed capital 15000 10000 Retained Earnings Sales Revenues 30000 Cost of Goods sold 18000 2500 Depreciation Expense Insurance Expense 500 Wages Expense 1000 Income Tax Expense 2000 Total 78000 78000 6000 6000