south bend repair service company keeps its records without the help of an accountant. after much effort, an outside accountant prepared the following unadjusted trial balance as of the end of the annual accounting period on december 31: south bend repair service company unadjusted trial balance for the year ended december 31 debit credit cash 19,800 accounts receivable 7,200 supplies 1,500 prepaid insurance 1,100 equipment 27,200 accumulated depreciation 12,200 other assets 5,300 accounts payable 2,700 wages payable income taxes payable note payable (two years; 12% interest due each december 31) 5,200 common stock (2,500 shares outst