C A Question 1 (30 Marks) Chapters 2 & 3 Header The unadjusted trial balance for Peanut Butter & Jam Inc appears below as of December 31, 2017 Peanut Butter & Jam Inc. Unadjusted Trial Balance December 31, 2017 Debit Credit Cash$55,500 Accounts receivable6,000 Prepaid insurance15,000 Supplies3,000 Equipment10,000 Accumulated depreciation equipment$4,000 Accounts payable21,000 Unearned service revenue 10,500 Common shares48,250 Retained earnings12,000 Dividends5,000 Service revenue 14,600 Salary expense 7,200 Utilities expense1,200 Rent expense5,250 Advertising expense 2.200 $140,3505140.350 100