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My Institution Courses Careers ACC 111:-Principles of Accounting I Section 06 Fall 2017 myBusinessCourseChapter 3 Homework BusinessCourse Menu Hlag question Financial Statements and Closing Entries The adjusted trial balance shown below is for Fine Consulting Service as of December 31. Byran Fine made no capital contributions during the year. FINE CONSULTING SERVICE Adjusted Trial Balance December 31 Debit Credit Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accum. Depr.-Equipment Accounts Payable Long-Term Notes Payable Common Stock $3,780 4,578 4,284 2,100 8,960 $1,512 1,183 9,800 2,800 7,287 Retained Earnings Dividends 4,060 Service Fees Earned 81,760