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. 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