prepares quarterly financial statements. Below are listed some selected accounts and their balances in the December 31, 2020 trial balance before any adjustments have been made. Barakah Cuisines Enterprise Trial Balance (Selected Accounts December 31, 2020 Accounts title Debit Credit Supplies 3,200 Prepaid insurance 4,200 Equipment 16,200 Accumulated depreciation - Equipment 1,200 Buildings 20,000 Accumulated depreciation - Buildings 2.000 Unearned rent revenue 1,500 Capital 30,000 8.900 Revenue Totals 43,600 43,600 An analysis of the account shows the following 1. A physical count of supplies revealed $1,400 on hand on December 31 2. Insurance expires at the rate of $150 per month 3. Equipment has been depreciated $275 per month and buildings being depreciated $450 per month 4. The amount of unearned rent revenue that remains unearned at December 31 is $700 5. Accrued salaries at December 31 is $2,450, MacBook Pro % 5 0 6 1 4 7 V 8 No 3 W . E R Y Con gw D F G H J