Timken Company specializes in the repair of music equipment and is owned and operated by Secilia Timken. On April 30, 2012, the end of the current year, the accountant for Timken Company prepared the following trial balances: Timken Company Trial Balance April 30, 2012 ________________________________________ Unadjusted ________________________________________ Adjusted ________________________________________ Debit Balances Credit Balances Debit Balances Credit Balances Cash 38,250 38,250 Accounts Receivable 109,500 109,500 Supplies 11,250 3,500 Prepaid Insurance 14,250 2,700 Equipment 360,450 360,450 Accumulated Depreciation