The trial balances before and after adjustment for Martinez Company at October 31, 2024, which is the end of its fiscal year, are as follows: Before Adjustment After Adjustment Debit Credit Debit Credit Cash $9.125 $9,125 Accounts receivable 8,700 9.280 Supplies 2,465 750 Prepaid insurance 3,775 2,480 Equipment 34,230 34,230 Accumulated depreciation-equipment $3,435 $5,655 Accounts payable 6,060 6.060 Notes payable 39.590 39,590 Salaries payable 0 1.210 Interest payable 0 480 Unearned revenue 1,650 1.040 5.500