Miller Rides is owned by Jason Miller. The company has an August $31$ fiscal year end and prepares adjustments on an annual basis. The following is an alphabetical list of its accounts at August $31,2024,$ before adjustments. All accounts have normal balances.

Accounts payable $$5,620$

Accounts receivable

$7,300$

Accumulated depreciation$-$equipment $,24,750$

Accumulated depreciation$-$vehicles $,175,125$

Cash $,8,950$

Equipment $,40,600$

Fuel expense $,24,000$

Interest expense $,9,630$

J$.$ Miller, capital $105,010$

$J.$ Miller, drawings $140,300$

Notes payable $164,400$

Prepaid insurance $12,516$

Rent expense $22,380$

Salaries expense $140,610$

$\backslash$table$[[$Service revenue,$329,371]]$

Supplies

$4,480$

Unearned revenue

$26,790$

Vehicles

$420,300$

Additional information:

On August $31,$ a physical count shows $$690$ of supplies on hand.

The insurance policy has a one$-$year term that began on November $1,2023.$

The equipment has an estimated useful life of $10$ years. The vehicles have an estimated useful life of $12$ years.

The company collects cash in advance for any special services requested by customers. As at August $31,$ the company has provided all but $$4,220$ of these services.

The note payable has an annual interest rate of $7\mathrm{.}0\%.$ Interest is paid on the first day of each month.

Employees are paid a combined total of $$530$ per day.

August $31,2024,$ five days of salaries are unpaid. Employees do not work weekends.

On August $31,$ the company provided $$1,270$ of services for a senior citizens' group. The group was not billed for the services until September $2.$

Make an adjusted trail balace

Prepare an adjusted trial balance at August $31,2024.$

MILLER RIDES Adjusted Trial Balance

August $31,2024$

Debit

Credit