Trial Adjusting Adjusted Balance Entries Trial Balance Accounts Dr Cr Dr Cr Dr Cr Cash 72,200 72,200: Accounts Receivable 1,600 1,600 Office Supplies 350 106 244: Prepaid Rent 4.200 : 1.400 2,800 Computer 2,100: 2,100 Accumulated Depreciation 50 - - - - - -- 50 Notes Payable 1,600 1,600 Wages Payable 900 Unearned Fees - ---..- - 1,700 - - - 900 1,000: 700 Interest Payable - 4-- 8 8 Capital 75,000 75,000 Withdrawals 650: - - - 650: Fees Earned 2,800 1,000 -!....... 3,800 Rent Expense 1,400 1,400 Wages Expense 900 Supplies Expense Paste ------. 106: 106: Depreciation Expense 50: 50: Interest Expense 8 8 81,100 81,100 3,464 3,464 82,058 82,058Assets. Cash 72,200 Accounts Receivable 1,600 Office Supplies 244 Prepaid Rent 2,800 Computer 2,100 Less: Accumulated Depreciation 50 Computer, Net 2,050 Total Assets 78,894 Liabilities and Owner's Equity: Liabilities Notes Payable 1,600 Wages Payable 900 Unearned Fees 700 Interest Payable 8 Total Liabilities 3,208 -.......... Owner's Equity Capital 75,000 Total Liabilities and Owner's Equity 78,208