UPEI - Accessdeck Course Archives English (en) - Adjusted Trial Balance December 31, 2020 Date Account Name DEBIT CREDIT Dec 31 Accounts receivable Service revenue Dec 31 Dental supplies expense Dential supplies Dec 31 Insurance expense Prepaid insurance Dec 31 Depreciation expense Accumulated depreciation Dec 31 Salary expense Salary payable Dec 31 Interest expense Interest payable Dec 31 Unearned service revenue Service revenue 17001900