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V MANPOWER SERVICE Unadjusted Trial Balance December 31, 2016 Cash Accounts receivable Office supplies Office equipment Accumulated depreciation-Office equipment Janitorial equipment Accumulated depreciation-Janitorial equipment Service revenue Salaries expense Supplies expense Transportation expense V, Capital Adjustments to be made: a. Accrued salary expense, 30,000 b. Unrecorded service revenue, 150,000 c. From 20,000 supplies, Used office supplies = 12,000 d. Depreciation expense, 10% of cost e. Personal drawings of Mr. V 10,000 DEBIT 120,000 80,000 20,000 50,000 CREDIT 5,000 200,000 20,000 650,000 170,000 24,000 36,000 _______ 700,000 25,000 700,000