SHEFFIELD COMPANY Trial Balance March 31, 2022 Debit Credit Cash $14,190 Accounts Receivable 10,340 Supplies 770 Prepaid Insurance 2,750 Equipment 17,600 Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock $5,280 6,380 1,210 660 16,500 Retained Earnings 6,160 Dividends 6,380 Service Revenue 38,060 Rent Revenue 15,840 Salaries and Wages Expense 19.910 Supplies Expense 1,980 Rent Expense 13,200 Insurance Expense 1,650 Depreciation Expense 1,320 $90,090 $90,090 No. Account Titles and Explanation Debit Credit 1. 2. (To close revenue accounts.) 3. (To close expense accounts.) 4. (To close net income/(loss).) (To close dividends account.)