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 es 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 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