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The adjusted trial balance of Kobe Repairs on December 31, 2011, follows. KOBE REPAIRS Adjusted Trial Balance December 31, 2011 No. Account Title Debit Credit

The adjusted trial balance of Kobe Repairs on December 31, 2011, follows. KOBE REPAIRS Adjusted Trial Balance December 31, 2011 No. Account Title Debit Credit 101 Cash $ 17,000 124 Office supplies 1,100 128 Prepaid insurance 2,500 167 Equipment 53,000 168 Accumulated depreciation

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