Trial Balance Account Title Dr. Adjustments Cr. Dr. Trial Balance Cr. Dr. Cr. Cash 58,000 58,000 Accounts Receivable 106,200 106,200 Supplies 11,900 (6) (a) 7,500 4,400 Office Equipment 515,000 515,000 Accumulated Depreciation Accounts Payable 28,000 20,500 (b) 5,600 33,600 20,500 Salaries Payable (c) 2,500 2,500 Lisa Gooch, Capital 516,700 516,700 Lisa Gooch, Drawing 25,000 25,000 Fees Earned 348,500 348,500 Salary Expense 186,500 (c) 2,500 189,000 Supplies Expense (a) 7,500 7,500 Depreciation Expense (b) 5,600 5,600 Miscellaneous Expense 11,100 11,100 913,700 913,700 15,600 15,600 921,800 921,800