Use the following account balance to prepare the Unadjusted Trial Balance for Spot Cleaners as of October 31, 2015.

\begin{tabular}{|l|c|} \hline Account Name & Account Balance \\ \hline Cash & $2,400 \\ \hline Accounts Receivable & $900 \\ \hline Prepaid insurance & $325 \\ \hline Equipment & $1,900 \\ \hline Accounts Payable & $675 \\ \hline \end{tabular} \begin{tabular}{|l|c|} \hline Account Name & Account Balance \\ \hline Service Revenue & $1,850 \\ \hline Rent Expense & $700 \\ \hline Salaries Expense & $350 \\ \hline Tom Wilson, Drawing & $200 \\ \hline Tom Wilson, Capital & $4,250 \\ \hline \end{tabular}