User Additional information: a. Annual depreciation of the equipment; $11,800. b. $12,309 of the prepaid insurance balance has expired c. Unbilled and unrecorded revenues at the year end totaled $31,300. Required: Use the information provided to complete the columns Unadjusted trial balance. Cash debit 14,800 Account receivable debit 32,800 Prepaid insurance debit 17,100 Equipment debit 103,500 Accumulated depreciation, equipment credit 23,300 Account payable credit 19,300 Abraham Nuna, capital credit 216,300 Abraham Nuna withdrawals debit 103,500 Revenues credit 217,600 Depreciation expense, equipment 0 Salaries expense debit 190,700 Insurance expense debit 14,800 Total debit 476,200 Total credit 476,200 Whats the Adustment and Adjusted to trial balance