The adjusted trial balance for Roy Company at September 30, 2020, is as follows: Roy Company Adjusted Trial Balance September 30, 2020 Debit Credit Cash 14,500 Accounts Receivable 34,000 Supplies 1,000 Prepaid Insurance 5,000 Land 33,000 Equipment 80,000 Accumulated Depreciation - Equipment $ 32,000 Accounts Payable 27,600 Unearned Service Revenue 25,000 Owner's Capital 76,000 Owner's Drawings Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense Rent Expense Depreciation Expense 1,000 39,400 10,000 23,000 800 9,000 8,700 $ 210,000 $ 210,000