P18 3 4 Adat Adjustments Dr. CE Dr. 5 6 7 Cash 8 Accounts receivable 9 Prepaid insurance 10 Equipment 11 Accumulated depreciation, equipment 12 Accounts payable 13 Abraham Nuna, capital 14 Abraham Nuna, withdrawals 15 Revenues 16 Depreciation expense, equipment 17 Salaries expense 18 Insurance expense 19 Totals Unadjusted Trial Balance Dr. Cr. $ 14,000 32,000 16.800 102.000 $ 23,000 19.000 213,000 102,000 214.000 0 187,700 14.500 $ 469,000 $469,000 Additional information: a. Annual depreciation of the equipment; $11,500. b. $12,000 of the Prepaid Insurance balance has expired. c. Unbilled and unrecorded revenues at year-end totalled $31,000. Required Referring to Exhibit 3.22, use the information provided to complete the columns