Table 3-1
\begin{tabular}{|c|c|c|c|c|}
\hline \multicolumn{5}{|c|}{Lemon Car Rental Unadjusted Trial Balance December 31, 2008} \\
\hline Cash & & 7,450 & \multicolumn{2}{|l|}{\multirow[t]{2}{*}{\( \longleftrightarrow \)}} \\
\hline Supplies & & 1,600 & & \\
\hline Equipment & & 19,000 & & \\
\hline Accumulated Amortization & & & \multirow[t]{3}{*}{\$} & 4,200 \\
\hline Accounts Payable & & & & 5,000 \\
\hline Lemon, Capital & & & & 5,600 \\
\hline Withdrawals & & 6,000 & & \\
\hline Rental Revenue & & & \multicolumn{2}{|r|}{\multirow[t]{3}{*}{23,400}} \\
\hline Insurance Expense & & 7,000 & & \\
\hline Salary Expense & & 4,000 & & \\
\hline Repair Expense & & \[
\begin{array}{r}
3,150 \\
\hline 8,200
\end{array}
\] & & \\
\hline \multicolumn{5}{|l|}{Adjusting entries to be recorded include: \( \leftarrow \)} \\
\hline (1) Supplies used & \multirow[t]{2}{*}{} & 1,600 & & \\
\hline \multirow[t]{2}{*}{(2) Amortization} & & \multicolumn{3}{|l|}{1,300} \\
\hline & & 2,200 & & \\
\hline
\end{tabular}
X9. Refer to Table 3-1. The credit column of the adjusted trial balance should total:
A. \( \$ 45,300 \)
B. \( \$ 49,300 \)
C. \( \$ 49,500 \ll \)
D. \( \$ 51,100 \)
