The trial balances before and after adjustments for Old Julian Calendars at the end of its fiscal year are presented below. Old Julian Calendars Trial Balance September 31, 2021 Before Adjustment After Adjustment Dr. Cr. Dr. Cr. Cash $15,080 Accounts Receivable 14,960 $15,080 16.110 Supplies 2,760 885 Prepaid Insurance 5,800 1,450 Equipment 13,300 13.300 Accumulated Depreciation-Equipment $5,220 $6,960 Accounts Payable 9,860 9,860 Salaries and Wages Payable 0 4,500 Unearned Sales Revenue 2,175 1,150 Unearned Rent Revenue Common Stock Service Revenue Rent Revenue 2,100 525 18,395 18,395 48,800 50,975 1,575 3,150