Prepare retained earnings and journalize adjusting entries

Account Titles Trial Balance Adjustments 7850 3800 700 2280 10000 Cash Accounts Receivable 1300 Supplies Prepaid Insurancee Equipment Accounts Payable Common Stock 400 190 6130 16000 Dividends 600 Service Revenue 5300 1300 Gasoline Expense 500 1700 27430 Salaries and Wages Expense 400 Totals 27430 Depreciation Expense Accum. Depr. Equipment Insurance Expense Supplies Expense Salaries and Wages Payable 210 210 190 400 400 Totals 2500 2500