Perfect Parties have prepared their trial balance as at 31 August 2023 as follows, before posting adjusting entries:

Account Number	Account Name	Debit	Credit
101	Cash at Bank	700
115	Prepaid Insurance	800
118	Supplies	3,000
130	Equipment	29,000
131	Accumulated Depreciation - Equipment		7,000
201	Accounts Payable		3,300
203	Wages Payable
205	Unearned Revenue		1,000
301	Capital		3,200
401	Service Revenue		25,000
505	Depreciation Expense - Equipment
585	Wages Expense	6,000
520	Insurance Expense
542	Supplies expense
		39,500	39,500

During the month, they:

• Earned $200 of the unearned revenue.

Specify which account numbers above will be adjusted when preparing the adjusted trial balance and indicate the final balances of those accounts and whether the final balance will be a debit or credit.

(e.g. if cash has a 900 balance: 101 900 debit). Journal entries are not required.

Account Number	Final Balance	Final Balance Debit or Credit