101 126 200 Martinez Company Worksheet For the Year Ended December 31, 2019 Adjusted Trial Balance Account No. Account Titles Dr. Cr. Cash 5,300 112 Accounts Receivable 10,700 Supplies 1,600 Prepaid Insurance 1,900 Equipment 27,500 Accumulated Depreciation-Equipment 5,100 Notes Payable 14,000 Accounts Payable 6,100 Salaries and Wages Payable 2,100 Interest Payable 700 Common Stock 9,900 Retained Earnings 3,400 Dividends 6,800 Service Revenue 63,200 Advertising Expense 8,900 Supplies Expense 4,000 Depreciation Expense 5,100 Insurance Expense 3,600 Salaries and Wages Expense 28,400 Interest Expense 700 Totals 104,500 104,500 311 610 726 905 Debit Credit Date Account Titles and Explanation Dec. 31 Tservice Revenue 63200 Income Summary 63200 (To close revenue account.) Dec. 31 TIncome Summary Advertising Expense 8900 Supplies Expense 4000 Depreciation Expense 1 5100 Insurance Expense 3600 | Salaries and Wages Expense IT 28400 1 700 Interest Expense (To close expense accounts.) Dec. 31 Income Summary 125001 - 0 Retained Earnings 12500 (To close net income / Closs).) Dec. 31 Retained Earnings 1 68007 6800 I Dividends (To close dividends.) TUOL LITE VIURY CHILIICS. Trust CITLITCS FT LITE UFUCI VI JUTTUI C IC Retained Earnings Explanation Ref Debit No.301 Balance Date Credit Jan. 31 Balance 3400 Dec. 31 Closing entry J14 T 2500 15900 Dec. 31 Closing entry J14T 9100 No.306 Balance Dividends Date Explanation Ref Debit Dec. 31 Balance Credit 6800 Dec. 31 Closing entry J14 6800 Income Summary Date Explanation Ref Debit No.350 Balance Credit Dec. 31 Closing entry J14 63200 63200 Dec. 31 Closing entry 214T 50700 T 12500 Dec. 31 Closing entry J14 12500 Service Revenue Explanation Ref Debit No.400 Balance Date Cred Dec. 31 Balance v O 63200 63200 No.610 Balance Dec. 31 Closing entry J14T 63200 Advertising Expense Date Explanation Ref Debit Dec. 31 Balance VTT Dec. 31 Closing entry J14T 8900 8900 Supplies Expense Explanation Ref Debit No.631 Balance Date Credit Dec. 31 Balance 4000 Dec. 31 Closing entry J14T 4000 Depreciation Expense Explanation Ref Debit No.711 Balance Date Credit Dec. 31 Balance 5100 Dec. 31 Closing entry 114 Insurance Expense Date Explanation Ref Debit Dec. 31 Balance No.722 Balance Credit 3600 Dec. 31 Closing entry 114 T 3600 Salaries and Wages Expense Explanation Ref Debit No.726 Balance Date Credit Dec. 31 Balance 28400 Dec. 31 Closing entry J14T 28400 Interest Expense Date Explanation Ref Debit No.905 Balance Credit 1 7 00 Dec. 31 Balance Dec. 31 Closing entry 1147 7001 (e) Prepare a post-closing trial balance. Martinez Company Post-Closing Trial Balance Debit Credit Totals