PROGRESS CONSULTING Adjusted Trial Balance December 31, 20X1 Debit 41,400 Cash Accounts Receivable 21200 5800 Supplies 40,000 Office Equipment Accounts Payable Unearned Revenue Common Stock Service Revenue 2000 Rent Expense Prepaid Rent 4000 800 Insurance Expense Prepaid Insurance 8800 8200 Supplies Expense Wage Expense 1700 Wages Payable Depreciation Expense T 2000 Accumulated Depreciation 6,000 Advertising Expense Utilities Expense 1,000 6,000 Dividends Totals 148900 Credit 11,000 12000 77,000 45200 1700 2000 148900