The trial balances before and after adjustment for Ivanhoe Company at October 31, 2021, which is the end of its fiscal year, are as follows: Before Adjustment After Adjustment Debit Credit Debit Credit Cash Accounts Receivable $9,190 $9,190 8,755 9,265 Supplies 2.555 760 Prepaid Insurance 3,795 2,550 Equipment 34,065 34,065 Accumulated Depreciation-Equipment $3,425 $5,725 Accounts Payable 5,730 5.730 Notes Payable 38,310 38.310 Service Revenue Insurance Expense Interest Expense Salaries Payable Interest Payable Unearned Revenue E. Ivanhoe. Capital E. Ivanhoe. Drawings Depreciation Expense 0 1,135 0 430 1.685 1.040 5,430 5,430 10.190 10.190 47.310 48.465 0 2.300 0 1245 1.290 1720 Rent Expense Salaries Expense Supplies Expense Totals 14.975 14.975 17.075 18.210 0 1.795 $101 890 $101.890 $106 265 $106.265