The December 31, 2020, unadjusted trial balance for Musical Sensations after its second year of operations follows: MUSICAL SENSATIONS Work Sheet December 31, 2020 Account Cash Accounts receivable Office supplies Musical equipment Accumulated depreciation, musical equipment Accounts payable Unearned performance revenue Jim Daley, capital Jim Daley, withdrawals Performance revenue Salaries expense Travelling expense Totals Unadjusted Trial Balance Debit $ 6,500 13,200 690 Credit 115,000 $ 20,600 3,200 11,400 143,200 51,000 128,000 76,000 44,010 $306,400 $306,400 $306,400 $306,400 Following are the additional information: a. A review of the Unearned Performance Revenue account revealed a balance remaining of $8,725. b. Annual depreciation on the musical equipment is $20,600. c. Accrued salaries at December 31 totalled $5,100. d. It was determined that $600 of the balance in the Office Supplies account had been used. Work Sheet December 31, 2020 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Account Debit Credit Debit Credit Debit Credit Debit Credit Cash $ 6,500 Accounts receivable 13,200 Office supplies 690 Musical equipment 115,000 Accumulated depreciation, musical equipment 20,600 Accounts payable 3,200 11,400 Unearned performance revenue 143,200 Jim Daley, capital 51.000 Jim Daley, withdrawals Performance revenue 128.000 76,000 Salaries expense Travelling expense Totals 44.010 306,400 $ 306,400 Depreciation expense, musical equipment Salaries payable Prev 7 of 10 Next > Totals Depreciation expense, musical equipment Salaries payable Office supplies expense Totals Totals $ 306,400 $306,400 Check my work $ 0 $ 0 $ 0 $ 0 $ 0 $ 4. Calculate the balance in the capital account as it would appear on the December 31, 2020, balance sheet. Balance in the capital account $ 0 $