Outreach Signals Company End-of-Period Spreadsheet For the Year Ended December 31, 20Y1 Unadjusted Trial Balance Adjustments Adjusted Trial Balance Account Title Dr. Cr. Dr. Cr. Dr. Cr. Cash 20,500 20,500 Accounts Receivable 63,800 (a) 19,700 83,500 Prepaid Insurance 6,600 (b) 4,700 1,900 Supplies 4,700 (c) 3,540 1,160 Land 154,300 154,300 Building 787,000 787,000 Accumulated Depreciation-Building 402,000 (d) 14,200 416,200 Equipment 192,000 192,000 Accumulated Depreciation-Equipment 157,600 (e) 7,100 164,700 Accounts Payable 24,700 24,700 Salaries and Wages Payable (f) 7,700 7,700 Unearned Rent 3,300 (g) 2,000 1,300 Inez Villanueva, Capital 375,000 375,000 Inez Villanueva, Drawing 16,000 16,000 Fees Earned 612,000 (a) 19,700 631,700 Rent Revenue (g) 2,000 2,000 Salaries and Wages Expense 256,820 (f) 7,700 264,520 Advertising Expense 34,200 34,200 Utilities Expense 17,900 17,900 Depreciation Expense-Building (d) 14,200 14,200 Repairs Expense 13,930 13,930 Depreciation Expense-Equipment (e) 7,100 7,100 Insurance Expense (b) 4,700 4,700 Supplies Expense (c) 3,540 3,540 Miscellaneous Expense 6,850 6,850 1,574,600 1,574,600 58,940 58,940 1,623,300 1,623,300