$\backslash$table$[[\backslash$table$[[$WHISPERING WINDS COMPANY$],[$Trial Balance$],[$December $31]]],[,$Before Adjustment,After Adjustment$],[,$Dr$.,$Cr$.,$Dr$.,$Cr$.],[$Cash$,$$$3,420,,$$$3,420,],[$Accounts Receivable,$3,192,,4,218,],[$Prepaid Rent,$2,394,,1,710,],[$Supplies$,1,368,,798,],[$Equipment$,20,520,,20,520,],[$Accumulated Depreciation$-$Equipment,,$$1,482,,$$$1,710$