Refer to the data in Exercise and prepare an adjusted trial balance.

During the 12 months ended December 31, 2014, First Class Maids:
a. Used office supplies of $ 1,800.
b. Used prepaid insurance of $ 620.
c. Depreciated equipment, $ 460.
d. Accrued salaries expense of $ 310 that hasn’t been paid yet.
e. Earned $ 360 of unearned revenue.

FIRST CLASS MAIDS COMPANY Unadjusted Tral Balance December 31, 2014 Balance Account Ttle Cash Office Supplies Prepaid Insurance Debit Credit s700 29,000 7,000 2,800 Accounts Payable Salaries Payable Unearned Revenue Common Stock 7,200 3,000 Service Revenue Salaries Expense Supplies Expense 25,000 6,000 Insurance Expense 42,500$42,500