Worksheet For the Year Ended December 31, 2022 Adjusted Trial Balance Account No. Account Titles Dr. Cr. 101 Cash 5,300 112 Accounts Receivable 10,800 126 Supplies 1,500 130 Prepaid Insurance 2,000 157 Equipment 27,000 158 Accumulated Depreciation-Equipment 5,600 200 Notes Payable 15,000 201 Accounts Payable 6,100 212 Salaries and Wages Payable 2,400 230 Interest Payable 600 311 320 Common Stock Retained Earnings 10,000 3,000 332 Dividends 7,000 400 Service Revenue 61,000 610 Advertising Expense 8,400 631 Supplies Expense 4,000 711 Depreciation Expense 5,600 722 Insurance Expense 3,500 726 Salaries and Wages Expense 28,000 905 Interest Expense 600 Totals 103,700 103,700