Problem 3-3A Costello Advertising Agency Inc. was founded by Pat Costello in January of 2013. Presented below are both the adjusted and unadjusted trial balances as of December 31, 2014 COSTELLO ADVERTISING AGENCY, INC. Trial Balance December 31, 2014 Unadjusted Adjusted Cr Cr $11,501 20,937 8,451 3,478 75,300 $11,501 21,986 5,197 2,477 75,300 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 Dividends Service Revenue Salaries and Wages Expense Insurance Expense Interest Expense Depreciation Expense $ 28,213 4,897 0 4,700 7,052 0 19,162 25,411 $34,488 4,897 188 4,700 6,071 1,711 19,162 25,411 12,873 12,873 58,700 60,730 11,016 12,727 1,001 615 6,275 427