Terrific Temps fills te for services; others are billed after services have been performed. Advanced account entitled Unearned Fees. Adjusting entries are performed on a monthly basis. An unadjusted trial balance dated December 31, 2011, follows. (Bear in mind that adjusting entries have already been made for the first 11 months of 2011, but not for December.) mporary employme nt positions for local businesses. Some businesses pay in advance payments are credited to an TERRIFIC TEMPS UNADJUSTED TRIAL BALANCE DECEMBER 31, 2011 Cash Accounts receivable Unexpired insurance Prepaid rent Office supplies Equipment Accumulated depreciation: equipment Accounts payable Notes payable Interest payable Unearned fees Income taxes payable Unearned revenu Retained earnings Capital stock Dividends Fees earned Travel expense Insurance expense Rent expense Office supplies expense Utilities expense Depreciation expense: equipment Salaries expense Interest expense Income taxes expense $ 27,020 59,200 900 3,000 600 60,000 $29,500 4,180 12,000 320 6,000 4,000 20,000 49,000 25,000 3,000 75,000 5,000 2,980 9,900 780 4,800 5,500 30,000 320 12,000 $ 225,000 225,000