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Credit Account Number 101 112 126 130 157 201 209 301 400 726 729 ELSNER COMPANY Trial Balance June 30, 2017 Account Title Debit Cash $7,150 Accounts Receivable $6,000 Supplies $2,000 Prepaid Insurance $3,000 Equipment $15,000 Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense $4,000 Rent Expense $1,000 $38,150 $4,500 $4,000 $21,750 $7,900 $38,150 1,250 Supplies Expense Supplies 1250 150 Utilities Expense Accounts Payable 150 1900 Salaries and Wages Expense Salaries and Wages Payable 1900 2800 Unearned Service Revenue Service Revenue 2800 1. Prepare an adjusted trial balance for Elsner Company that shows the adjustments you made in Short Answers 1-4. Be sure to total your debits and credits at the end. Credit Account Number 101 112 126 130 157 201 209 301 400 726 729 ELSNER COMPANY Trial Balance June 30, 2017 Account Title Debit Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Unearned Service Revenue Owner's Capital Service Revenue Salaries and Wages Expense Rent Expense 158 212 631 Accumulated Depreciation - Equipment Salaries & Wages Payable Supplies Expense Depreciation Expense Insurance Expense Utilities Expense TOTAL 711 722 732