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 Credit $ 7,400 14,100 780 124,000 $ 21,500 4,100 12,300 153, 190 51,900 137,000 85,000 44,910 $328,090 $328,090 Following are the additional information: a. A review of the Unearned Performance Revenue account revealed a balance remaining of $9,175. b. Annual depreciation on the musical equipment is $21,500. c. Accrued salaries at December 31 totalled $6.000. d. It was determined that $645 of the balance in the Office Supplies account had been used