R22 C D F G WORKSHEET ADJUSTED TRIAL BALANCE DR CR. ACCOUNT TITLE ADJUSTMENTS DR CR INCOME STATEMENT DR. BALANCE SHEET DR CR. TRIAL BALANCE DR. CR. 1,500 CR. CASH SUPPLIES 3.000 10 PREPAID INSURANCE 6,700 12 13 EQUIPMENT 45.000 ACCUMULATED DEPRECIATION 10.200 15 16 UNEARNED REVENUE 4,000 TE CAPITAL STOCK 25.000 RETAINED EARNINGS 8,050 20 21 22 DIVIDENDS 2.550 SERVICE REVENUE 50,000 24 25 26 27 28 SALARY EXPENSE 33,500 RENT EXPENSE 5.000 97.250 97 250 31 SUPPLIES EXPENSE 12 33 INSURANCE EXPENSE 30 DEPRECIATION EXPENSE SALARIES PAYABLE 3 NET INCOME 43 44 49 40 Adjustment Data December 31, 2019 Supplies on Hand- $500 Insurance Expired -1,700 Depreciation Expense-4,500 Salaries Accrued or Unpaid-1,800 Uneamed Fees-1,000