PR 3-5B Adjusting entries and adjusted trial balances Obj. 2, 3, 4, 5,6 2. Total of Debit Reece Financial Services Co., which specializes in appliance repair services, is owned and oper column: $420,300 ated by Joni Reece. Reece Financial Services' accounting clerk prepared the following unadjusted trial balance at July 31, 2018: Reece Financial Services Co July 31, 2018 Cash 10,200 34,750 Prepaid Insurance 1,725 50,000 155,750 Building..-.- 62,850 45,000 Accounts Payable Unearned Rent Common Stock Retained Earnings 17,650 3,750 3,600 60,000 93,550 8,000 Fees Earned 158,600 56,850 14,100 7,500 6,100 Salaries and Wages Expense. Utilities Expense Repairs Expense 400,000