Unadjusted Trial Balance Cash 1,161,500 Supplies 2,000 Equipment 750,000 Taxes and License 6,500 furniture and fixture 18,000 Office equipment 45,000 Prepaid rent 96,000 Acc. payable 45,000 loans payable 200,000 capital 1,750,000 drawings 20,000 service revenue 129,000 salaries expense 12,000 utilities expense 3,000 insurance expense 10,000 Total 2124000 2124000 Adjustments: 1) The company use the asset method in recording prepayment. And liability method in recording Deferrals 2) Office Supplies showed a zero balance at the end of the years 3) Depreciation of property, plant and equipment will start on January