Trial Balance of Star Company as of Dec 31 2020 given as follows: Account Title Trial Balance Debit Credit Cash 146400 Accounts Receivable 48500 Supplies 21000 Prepaid Insurance 3600 Inventory 3760 Equipment 30000 Accumulated Depreciation- Equipment 16000 Accounts Payable 48500 Salary Payable 0 Unearned Sales Revenue 15000 Capital 151800 Withdrawals 5000 Sales Revenue 57000 Sales Returns& Allowances 5000