After posting its adjusting entries, Wexford Consulting shows the following account balances at December 31, 2025. All accounts carry their normal balances.
| Account | Balance |
|---|
| Cash | $20,000 |
| Accounts Receivable | 15,000 |
| Prepaid Rent | 3,000 |
| Equipment | 55,000 |
| Accumulated Depreciation - Equipment | 10,000 |
| Accounts Payable | 8,000 |
| Salaries and Wages Payable | 3,000 |
| Unearned Revenue | 2,000 |
| Share Capital - Ordinary | 60,000 |
| Retained Earnings | 12,000 |
| Service Revenue | 56,000 |
| Salaries and Wages Expense | 42,000 |
| Rent Expense | 9,000 |
| Depreciation Expense | 5,000 |
| Insurance Expense | 2,000 |
Required: Prepare the adjusted trial balance at December 31, 2025 and prove that total debits equal total credits.