The trial balance before adjustments of Martin Delivery Services at the end of its first month of operations follows: Martin Delivery Services Trial Balance June 30, 2024 Debit Credit Cash $4,500 Prepaid insurance 15,900 Supplies 1.300 Equipment 115,200 Notes payable $66,800 Accounts payable 3,000 Unearned revenue 15,000 A. Martin, capital 53,000 A. Martin, drawings 4,000 Service revenue 26,000 Salaries expense 19,000 Advertising expense 1.200 Repairs expense 700 3000