PR 3-5B Adjusting entries and adjusted trial balances Pacific Financial Services Co., which specializes in appliance repair services, is owned and operated by Eileen Hastings. Pacific Financial Services Co.'s accounting clerk prepared the unadjusted trial balance at October 31, 2012, shown below. Pacific Financial Services Co. Unadjusted Trial Balance October 31, 2012 Debit Balances Credit Balances Cash Prepaid Insurance Supplies.... . . .. 10,200 . . . . 34,750 . 6,000 . 50,000 37,850 Equipment.. Accumulated Depreciation-Equipment . . . Accounts Payable .. Unearned Rent.. 45,000 17,650 3,750 3,600 103,550 Eileen Hastings, Drawing.. .. 8,000 158,600 56,850 14,100 Advertising Expense 7,500 6,100 325,000 325,000