THE RECORDING PROCESS - DEBITS AND CREDITS Drastic Design Corporation Preliminary Unadjusted Trial Balance December 31, 2017 Debit Credit Cash 149,082 126,661 Accounts Receivable 28,740 Supplies 850 Equipment 86,000 Accounts Payable 18,630 Unearned Revenues 1,320 Common Stock 92,582 Retained Earnings 0 Dividends 20,000 Fees Earned 85,920 Rent Expense 6,800 Supplies Expense 2,840 Wages Expense 52,301 Totals 386,044 285,682