Reference Bal Cash 31,900 Accounts Payable 0 Bal Bal 31,900 0 Bal Salaries Payable 0 Bal 700 Adj. (a) 700 Bal Accounts Receivable Bal 1,100 Adj (1) 750 Bal 1,850 Service Revenue 18,900 Bal 1.200 Adj. (e) 750 Adj (1) 20,850 Bal Unearned Revenue Salaries Expense Adj. (e) 1,200 1,500 Bal Bal 700 Adj. (a) 700 300 Bal Bal 1,400 Office Supplies Common Stock Depreciation Expense-Truck Bal 650 250 Adj. (d) 30,000 Bal Bal Bal 400 30,000 Bal Ad (b) Bal 150 150 Bal Prepaid Insurance 450 Retained Earnings Insurance Expense 150 Adj. (c) 0 Bal Ad (c) 150 Bal 300 Bal Bal 150 Truck Dividends Bal 12,000 Bal 2.100 Bal. 12,000 Bal 2.100 Accumulated Depreciation-Truck Income Summary Rent Expense 30 Bal Bal 1,300 150 Adj. (b) 150 Bal Bal 1,300 Fuel Expense Bal 200 Bal 200 Supplies Expense Bal Adj. (d) 250