Presented below is the Trial Balance and Adjusted Trial Balance for Whispering Winds Company on December $31.$

WHISPERING WINDS COMPANY

Trial Balance

December $31$

$\backslash$table$[[,$Before Adjustment,After Adjustment$],[,$Dr$.,Cr.,$Dr$.,Cr.],[$Cash$,$$$3,420,,$$$3,420,],[$Accounts Receivable,$3,192,,4,218,],[$Prepaid Rent,$2,394,,1,710,],[$Supplies$,1,368,,798,],[$Equipment$,20,520,,20,520,],[$Accumulated Depreciation$-$ Equipment,,$$1,482,,$$$1,710$