Referring to Exhibit 3.22, use the information provided to complete the columns.

Additional information:
a. Annual depreciation of the equipment; $ 11,500.
b. $12,000 of the Prepaid Insurance balance has expired.
c. Unbilled and unrecorded revenues at year-end totalled $31,000.

Nuna Music Trial Balances.xls PIS Nuna Music Trial Balances February 28, 2014 Unadjusted Trial Balance Dr. Adjustments Dr. Adjusted Trial Balance Cr. Cr. Dr. Cr. $ 14,000 7 Cash 8 Accounts receivable 9 Prepaid insurance 10 Equipment 11 Accumulated depreciation, equipment 12 Accounts payable 13 Abraham Nuna, capital 14 Abraham Nuna, withdrawals 15 Revenues 16 Depreciation expense, equipment 17 Salaries expense 18 Insurance expense 19 Totals 32,000 16,800 102,000 s 23,000 19,000 213,000 102.000 214,000 187,700 14,500 5 469,000 5 469,000