Problem 3-2 Sage Advertising was founded in January 2013. Presented below are adjusted and unadjusted trial balances as of December 31, 2017. SAGE ADVERTISING TRIAL BALANCE DECEMBER 31, 2017 Unadjusted Adjusted Dr Dr Cr $16,800 30,900 9,740 4,260 67,810 $16,800 34,126 4,209 3,467 67,810 Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Interest Payable Notes Payable Unearned Service Revenue Salaries and Wages Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Insurance Expense Interest Expense Depreciation Expense Supplies Expense Rent Expense $27,640 30,159 32,150 30,159 141 4,700 5,046 1,357 9,030 3,160 69,021 4,700 6,450 9,030 3,160 64,391 12,877 793 621 4,510 5,531 ,020 11,520 480 4,020 145,530 $145,530 $154,764 $154,764