Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash Accounts Receivable $12,000 $12,000 25.000 29.623 Supplies Prepaid Insurance Equipment 9.520 4.130 4,690 3,881 64.130 64.130 Accumulated Depreciation-Equipment $26,050 $30.550 Accounts Payable 24,692 24,692 Interest Payable 4 -0- 144 Notes Payable 4,800 4.800 Unearned Service Revenue 7,460 6,066 Salaries and Wages Payable -0 1,317 Common Stock 9.730 9,730 Retained Earnings 3.670 3.670 Service Revenue 56,768 61.985 Salaries and Wages Expense 11.880 13,197 Insurance Expense 809 Interest Expense 420 5641 Depreciation Expense 4,500 Supplies Expense 5,390 Rent Expense 4,730 4,730 $133,170 $133,170 $142.954 $142.954