Preparing an Unadjusted Trial Balance and Adjustments SnapShot Company, a commercial photography studio, has just completed its first full year of operations on December 31, 2013. General ledger account balances before year-end adjustments follow; no adjusting entries have been made to the accounts at any time during the year. Assume that all balances are normal.

Cash	$6,450	Accounts Payable	$5,730
Accounts Receivable	11,400	Unearned Photography Fees	7,800
Prepaid Rent	37,800	Common Stock	72,000
Prepaid Insurance	8,910	Photography Fees Earned	103,440
Supplies	12,750	Wages Expense	33,000
Equipment	68,400	Utilities Expense	10,260

An analysis of the firm's records discloses the following. 1. Photography services of $2,775 have been rendered, but customers have not yet paid or been billed. The firm uses the account Fees Receivable to reflect amounts due but not yet billed. 2. Equipment, purchased January 1, 2013, has an estimated life of 10 years. 3. Utilities expense for December is estimated to be $1,200, but the bill will not arrive or be paid until January of next year. 4. The balance in Prepaid Rent represents the amount paid on January 1, 2013, for a 2-year lease on the studio. 5. In November, customers paid $7,800 cash in advance for photos to be taken for the holiday season. When received, these fees were credited to Unearned Photography Fees. By December 31, all of these fees are earned. 6. A 3-year insurance premium paid on January 1, 2013, was debited to Prepaid Insurance. 7. Supplies available at December 31 are $4,560. 8. At December 31, wages expense of $1,125 has been incurred but not paid or recorded. (a) Prove that debits equal credits for SnapShot's unadjusted account balances by preparing its unadjusted trial balance at December 31, 2013.