Unadjusted Trial Balance Debit Credit 23,000 35,000 3,600 1,400 185,000 160,000 Cash Accounts Receivable Prepaid Insurance Supplies Land Building Accumulated Depreciation building Accounts Payable Wages Payable Unearned revenue Notes Payable Capital Drawing Service fees earned Supplies (e) Insurance Wages Telephone Depreciation Miscellaneous TOTALS 83,000 32,000 1,000 16,700 31,000 190,000 4,000 119,000 1,300 2,400 14,500 400 42,000 1001 472,700 472,700 Adjusting journal entries 1. Supplies used during the period were $400. 2. Insurance premiums expired during the period were $300. 3. Depreciation on the building during the period was $6,000. 4. Wages accrued at the end of the period were $1,000. Unbilled fees for the period were $5,000. Of the unearned fees previously received in advance, $8,000 of service were provided during the period