Unadjusted Balances Adjusting Entries Adjusted Balances Account Title Debit Credit Debit Credit Debit Credit Cash 90,000 Accounts Receivable 300,000 Accounts Payable 80,000 A, Capital 160,000 A, Withdrawals B, Capital 170,000 B, Withdrawals C, Capital 180,000 C, Withdrawals Income Summary Fees Revenue 780,000 Office Expense 600,000 Salaries Expense - A 130,000 Salaries Expense - B 110,000 Salaries Expense - C 140,000 1,370,000 1,370,000