XYZ company has the following trial and adjusted trial balances at the end of the year. Cash Accounts Receivable...... Supplies............. Prepaid Insurance....... Equipment....... Accumulated Depreciation- Equipment......... Accounts Payable............... Salaries and Wages Payable... Share Capital-Ordinary... Dividends....... Service Revenue............. Maintenance and Repairs Expense............. Supplies Expense........ Depreciation Expense.... Insurance Expense............ Salaries and Wages Expense... Trial Balance Adjusted Trial Balance $ 5,410 5,410 4,600 6,300 900 320 1,800 1,650 8,000 8,000 $ 5,400 $ 180 5,400 400 12,000 12,000 600 600 6,200 7,900 290 290 580 180 150 2,000 $23,600 2,400 $23,600 $25,880 $25,880 The adjusting entries made are: A debit entry of to Accounts Receivable and a credit entry to 1700 Service Revenue Cash 6300 Accounts Payable 5410