The trial balance at February 28, 2021 is a follows. Kodak Consulting Trial Balance February 28, 2021 Debit Credit Cash $ 20,250 Accounts Receivable 27,000 Supplies 8,550 Prepaid Insurance 16,200 Equipment 51,300 Accounts Payable $ 18,000 Unearned Service Revenue 9,000 Owner's Capital 84,150 Service Revenue 42,750 Salaries and Wages Expense 26,550 Rent Expense 4,050 $ 153,900 $ 153,900 The following adjusting entries were prepared on February 28, 2021. Date Accounts Titles Debit Credit February 28 Depreciation expense 3,600 Accumulated depreciation - Equipment 3,600 February 28 Unearned service revenue 1,800 Service revenue 1,800 February 28 Supplies expense 4,410 Supplies 4,410 February 28 Insurance expense 5,400 Prepaid insurance 5,400