The trial balance for windsor, inc. appears as follows:
windsor, inc.
trial balance
december 31, 2017
cash $230
accounts receivable 407
prepaid insurance 64
supplies 140
equipment 3120
accumulated depreciation, equipment $470
accounts payable 300
common stock 940
retained earnings 1090
service revenue 2331
salaries and wages expense 780
rent expense 390 0
$5131 $5131
if service for $137 had been performed but not billed, the adjusting entry to record this would include a: