S. No. DFM Ltd Adjusted Trial Balance 31 June 2021 Heads of Account Ref Balances (Rs.) Debit Credit Cash 2950 Accounts Receivable 575 Vehicle 40 Prepaid insurance 240 Equipment 2500 Accumulated depreciation-Truck 35 Note payable 28 Rent Payable 420 Unearned service revenue 100 Common stocks 5000 Dividends 1000 Sales revenue 2350 Gas Expense 53 Advertising Expense 35 Depreciation expense-equipment 35 Rent expense 85 Salaries expenses 420 Total 7,933 7,933