WHISPERING GOLF INC. TRIAL BALANCE SEPTEMBER 30, 2020 Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash $6,178 $6,178 Accounts Receivable 407 960 Prepaid Rent 1,673 710 Supplies 1,258 265 Equipment 14,810 14,810 Accumulated Depreciation-Equipment $371 Notes Payable $4,900 4,900 Accounts Payable 1,099 1.099 544 Salaries and Wages Payable Interest Payable 49 Unearned Rent Revenue 920 719 Common Stock 11,964 11,964 Retained Earnings 0 0 Dividends 582 582 Service Revenue 14,856 15,409 Rent Revenue 737 938 Salaries and Wages Expense 8,152 8,696 Rent Expense 942 1,905 Depreciation Expense 371 Supplies Expense 993 Utilities Expenses 474 474 Interest Expense 49 Totals $34.476 $34,476 $35,993 $35,993 1 Sep. 30 (To record accrued service revenue) 2 Sep 30 (To record expired rent) 3. Sep 30 (To record supplies used) 4 Sep 30 (To record depreciation on equiment) Sep 30 Sep 6. 30 (To record rent revenue earned) 7 Sep 30 (To record accrued wages)