Trial Balance December 31, 2021 Debit Credit Cash $5,500 Accounts receivable 20,380 Supplies 3.320 Prepaid insurance 4,450 Prepaid rent 2.265 Equipment 27.400 Unearned revenue $2,500 Notes payable 15.000 O.Nicholas, capital 34.460 O. Nicholas, drawings 3,600 Service revenue 35.800 Interest expense 150 Rent expense 6.600 Salaries expense 12.555 Telephone expense 1.540 $87.760 $87.760