=+5. Prepare a post-closing trial balance.

Cash Accounts Receivable Prepaid Insurance Supplies Land Building Acc. Depr.—Building Equipment Acc. Depr.—Equipment Accounts Payable Salaries & Wages Payable Unearned Rent Marisa Crider, Capital Marisa Crider, Drawing Fees Revenue Rent Revenue Salaries & Wages Expense Advertising Expense Utilities Expense Repairs Expense Depr. Exp.—Equipment Insurance Expense Supplies Expense Depr. Exp.—Building Misc. Expense Net income 1

2 3

4 5

6 7

8 9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Lightworks Company End-of-Period Spreadsheet (Work Sheet)

For the Year Ended July 31, 2010 Unadjusted