The following accounts are taken from Equilibrium Riding, Inc., a company that specializes in occupational therapy and horseback riding lessons, as of December 31 EQUILIBRIUM RIDING, INC Unadiusted Trial Balance At December 31 Account Name Cash Accounts Receivable Prepaid Insurance Equipment Land Accounts Payable Unearned Revenue Notes Payable (long-term) Common stock Retained Earnings Dividends Service Revenue Wages Expense Repairs and Maintenance Expense Office Expenses Debits Credits $ 73,800 6,200 9,050 71,700 24,000 $ 31,700 2,450 62,000 5,000 60,535 30,000 5,550 645 740 Totals $191,685 $191,685