Pina Advertising was founded by Murali Vedula in January 2015. Presented below are both the adjusted and unadjusted trial balances as of December 31, 2017 PINA ADVERTISING TRIAL BALANCE DECEMBER 31, 2017 Unadjusted Adjusted Dr Cr Dr. $16,740 19,170 9,760 4,220 64,700 Cr. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Interest Payable Unearned Service Revenue Salaries and Wages Payable Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Insurance Expense Interest Expense Depreciation Expense Supplies Expense Rent Expense $16,740 23,012 6,845 2,625 64,700 $29,050 8,600 1,890 602 3,405 756 19,220 27,247 $24,120 8,600 1,890 5,350 19,220 27,247 19,300 19,300 62,393 68,180 10,156 1,595 602 4,930 2,915 5,530 9,400 5,530 $148,820 $148,820 $158,950 $158.950