SRP Ltd has the following unadjusted trial balance as at 31 Dec 2015. Account Titles Debit ($) Credit ($) Cash 19,600 Accounts Receivable 7,000 Supplies 1,300 Prepaid Insurance 900 Equipment 27,000 Accumulated Depreciation 12,000 Other Assets 5,100 Accounts Payable 7,500 Share Capital (3000 shares outstanding all year) 16,000 Retained Profit 10,300 Service Revenue 48,000 COGS 32,900 Total 93,800 93,800 Note: Data not yet recorded as at 31 Dec 2015 includes the following five (5) transactions: 1)