Question

Below is the unadjusted trial balance of Benny's Time Management Consulting Company.

Benny's Time Management Consulting Companyr Trial Balance December 31, 2010 Cash $3,050 Accounts receivable Prepaid insurance 2,400 Supplies 3,?20 Equipment 26,000 Accumulated depreciation, equipment Accounts payable $6,200 Salaries payable Unearned consulting fees 3,000 Common shares 10,000 Retained earnings 10,600 Consulting revenue 3,000 Depreciation expense, equipment Salaries expense 1,400 Insurance expense Rent expense 1,000 Supplies expense Utilities expense 230