Preparing a worksheet WOLFE ANVILS, INC. Trial Balance October 31, 2012 Balance Account Debit Credit Cash $ 4,300 Accounts receivable 15,000 Prepaid rent 2,700 Supplies 1,600 Equipment 31,200 Accumulated depreciation $ 3,000 Accounts payable 6,900 Salary payable Unearned service revenue 5,400 Common stock 5,000 Retained earnings 21,600 Dividends 3,500 Service revenue 18,900 Salary expense 2,500 Rent expense Depreciation expense Supplies expense Total $60,800 $60,800 Adjustment data: a. Unearned service revenue still uncarned at October 31, $1,200. b. Prepaid rent still in force at October 31, $2,500. c. Supplies used during the month, $1,000. d. Depreciation for the month, $300. e. Accrued salary expense at October 31, $200