(c)

ABC COMPANY
Adjusted Trial Balance
June 30, 2017
Debit Credit
Cash € 6,200
Accounts Receivable € 8,400
Supplies € 340
Prepaid Insurance € 2,750
Equipment € 14,400
Accounts Payable € 4,885
Unearned Service Revenue € 1,500
Share Capital - Ordinary € 20,000
Service Revenue € 12,800
Salaries and Wages Expense € 6,000
Rent Expense € 1,000
Supplies Expense € 1,260
Utilities Expense € 185
Insurance Expense € 250
Salaries and Wages Payable € 1,600
Depreciation Expense € 300
Accumulated Depreciation - Equipment € 300
Totals € 41,085 € 41,085