Problem 3-6A Adjusting entries (annual); adjusted trial balance LO4, 6 excel CHECK FIGURE: 2. Adjusted Trial Balance, debits = $572,520 PacRim Careers provides training to individuals who pay tuition directly to the business. The business also offers extension training to groups in off-site locations. Additional information available at the December 31, 2020, year-end follows: a. An analysis of the company's policies shows that $1,250 of insurance coverage has expired. b. An inventory shows that teaching supplies costing $450 are on hand at the end of the year. PacRim Careers Trial Balances.xlsx 1234 P18 5 6 7 Cash PacRim Careers Trial Balances December 31, 2020 Unadjusted Trial Balance Account Dr. $ 18,000 8 Accounts receivable 9 Teaching supplies 10 Prepaid insurance 11 Prepaid rent 12 Professional library 13 Accumulated depreciation, professional library 14 Equipment 15 Accumulated depreciation, equipment 16 Accounts payable 17 Salaries payable 18 Unearned extension revenue 19 Karoo Ashevak, capital 20 Karoo Ashevak, withdrawals 21 Tuition revenue 210 22 Extension revenue 23 Depreciation expense, equipment 24 Depreciation expense, Adjustments Adjusted Trial Balance Cr. Dr. Cr. Dr. Cr. 6,500 1.400 7,200 60,000 $ 18,000 96,000 32,000 2,500 O 6,300 229,000 92,000 196,000 72,500 professional library 25 Salaries expense 206,000 26 Insurance expense 27 Rent expense 44,000 28 Teaching supplies expense 29 Advertising expense 14,000 30 Utilities expense 31 Totals 11.200 $ 556,300 $556,300