1.	Journalize transactions in a general journal (p. 4) and post to ledger accounts.
2.	Prepare a trial balance in the first two columns of the worksheet and complete the worksheet using the following adjustment data:
	a.	One month's rent had expired. Paid 3 months' rent in advance on November 1, $3,300.
	b.	An inventory shows $60 of office supplies remaining.
	c.	Depreciation on office equipment, $150.
	d.	Depreciation on automobile, $210.

Sappas Realty Balance Sheet November 30, 201X Assets Liabilities and Owner's Equity Cash $ 7,825 Liabilities Accounts Receivable 5,500 Accounts Payable $ 21,100 Prepaid Rent 2,200 200 Office Supplies Office Equipment Less: Acc. Dep., Office Equipment $ 6,000 150 5,850 Automobile Owner's Equity 20,000 210 Less: Acc. Dep., Automobile 19,790 John Sappas, Capital 20,265 $ 41,365 Total assets $ 41,365 Total liabilities and owner's equity 201X Dec. 1 Purchased additional office supplies on account from Staples, $700. 2 Paid New York Magazine advertising bill for November, $1,000. (On November 30, the company recorded the receipt of the bill by debiting Advertising Expense, $1,000, and crediting Accounts Payable, $1,000.) 3 Sold a house to Helen Baker and collected a commission of $7,100. 6 Paid gas bill to Petro Petroleum, $29. 8 Collected commission from Tropic Developers for sale of building lot on April 17, $5,500. (On November 17, the company recorded the sale by debiting Accounts Receivable, $5,500, and crediting Commissions Earned, $5,500.) 12 Paid $280 to Regan Realtors Assoc. to send employees to realtors' workshop. (It is a business expense and is posted to Miscellaneous Expense.) 15 Paid Teresa Paugh, office secretary, $450. 17 Sold a house to Scott Newton and earned a commission of $4,100. Commission to be received on January 10. 18 Sold a building lot to Esposito Builders and collected a commission of $5,500. 22 Sent a check to Heritage Charities for $35 to help sponsor a local road race to aid the poor. (This amount is not to be considered an advertising expense; it is a business expense and is posted to Miscellaneous Expense.) 24 Paid Lexus East $700 for repairs to automobile due to accident. 28 John Sappas withdrew $1,200 from the business to pay personal expynses. Paid Paugh, office secretary, 30 Paid CellService Inc. telephone bill, $560. 30 Advertising bill from New York Magazine for December, $1,400. The bill is to be paid on January 2