Unadjusted Adjustments Account Titles Debit Credit Debit Credit Adjusted Debit Credit Cash $ 20.00 $ 20.00 Accounts receivable $ 13.00 $13.00 Prepaid insurance $ 8.00 Machinery $ 85.00 a $7.00 $ 1.00 $ 85.00 Accumulated C$ 9.00 $ 9.00 depreciation Accounts payable $ 11.00 $ 11.00 Wages payable b $ 4.00 $ 4.00 Income taxes payable d $ 11.00 $ 11.00 Common stock $ 4.00 $ 4.00 Additional paid-in capital $ 67.00 $ 67.00 Retained earnings $ 6.00 $ 6.00 Reveres (not detailed) $ 82.00 $ 82.00 a $ 7.00 b $ 4.00 Expenses (not detailed) $32.00 $ 63.00 C $ 9.00 Totals $164.00 $164.00 d $11.00 $ 31.00 $ 31.00 $188.00 $188.00