Sunland Advertising

Trial Balance

October $31,2027$

$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$16,000,],[$Supplies$,2,400,],[$Prepaid Insurance,$800,],[$Equipment$,4,300,],[$Notes Payable,,$$4,800],[$Accounts Payable,,$2,400],[$Unearned Service Revenue,,$1,000],[$Owner$\text{'}$s Capital,,$9,700],[$Owner$\text{'}$s Drawings,$600,],[$Service Revenue,,$11,000],[$Salaries and Wages Expense,$4,000,],[$Rent Expense,$800,],[,$$$28,900,$$$28,900]]$

Assume the following adjustment data.

Supplies on hand at October $31$ total $$600.$

Expired insurance for the month is $$160.$

Depreciation for the month is $$90.$

Services related to unearned service revenue in October worth $$800$ were performed.

Services performed but not recorded at October $31$ are $$200.$

Interest to be accrued at October $31$ is $$80.$

Salaries to be accrued at October $31$ are $$1,300.$