Waterway Advertising was founded in January 2013. Presented below are adjusted and unadjusted trial balances as of December 31, 2020. WATERWAY ADVERTISING TRIAL BALANCE DECEMBER 31, 2020 Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash $14,730 $14,730 Accounts Receivable 27,100 30,159 Supplies 9,030 3,747 Prepaid Insurance 4,800 3,903 Equipment 66,200 66,200 Accumulated Depreciation-Equipment $27,020 $32,320 Accounts Payable 31,182 31,182 Interest Payable -0- 165 Notes Payable 5,500 5,500 Unearned Service Revenue 7,360 5,822 Salaries and Wages Payable -0- 1,361 Common Stock 9,830 9,830 Retained Earnings 3,310 3,310 Service Revenue 53,368 57,965 Salaries and Wages Expense 11,050 12,411 Insurance Expense 897 Interest Expense 470 635 Depreciation Expense 5,300 Supplies Expense 5,283 Rent Expense 4,190 4,190 $137,570 $137,570 $147,455 $147,455