2 Trial Balance Credit Debit 7,516 12,650 2,800 4,000 6,000 12,000 8,221 Accounting Solutions Co. 5 Unadjusted Trial Balance 6 12/31/2020 7 Acct # Account Name 101 Cash 9 106 Accounts Receivable 10 126 Supplies 11 128 Prepaid Insurance 12 163 Office Furniture 15 164 Accumulated Depreciation - Office Furniture 14 167 Computer Equipment 15 168 Accumulated Depreciation - Computer Equipment 16 201 Accounts Payable 17 210 Wages Payable 18 236 Unearned Revenue 19 301 S. Martin, Capital 20 302 S. Martin, Withdrawals 21 403 Accounting Services Revenue 22 612 Depreciation Expense - Office Furniture 123 613 Depreciation Expense - Computer Equipment 24 623 Wages Expense 25 637 Insurance Expense 26 640 Rent Expense 27 652 Supplies Expense 28 655 Advertising Expense 29 676 Mileage Expense 30 677 Miscellaneous Expense 31 32 Totals 6,350 16,500 1,913 85,402 44,579 16,850 3.125 1,850 3,190 116,473 116,473 General Ledger GENERAL LEDGER Cash P.R 101 Bal-Credit Explanation DEBIT Date 31-Dec CREDIT ACCOUNT NO Bal-Debit 7,516 ts Receivable P.R. DEBIT Date 31-Dec 106 Bal-Credit Explanation ACCOUNT NO. Bal-Debit 12,650 CREDIT Date 31-Dec upplies P.R. Explanation DEBIT CREDIT ACCOUNT NO. Bal-Debit 2,800 126 Bal-Credit Date 31-Dec Explanation Id Insurance P.R DEBIT ACCOUNT NO. Bal-Debit 4,000 128 Bal-Credit CREDIT Date 31-Dec Explanation e Furniture P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 6,000 163 Bal-Credit Date 31-Dec Accumulated Depreciation - Office Furniture Explanation P.R. DEBIT CREDIT ACCOUNT NO. Bal-Debit 164 Bal-Credit Date 31-Dec Explanation ter Equipment P.R DEBIT CREDIT ACCOUNT NO. Bal-Debit 12,000 167 Bal-Credit Unajus UU 20 Accumulated Depreciation - Computer Equipment Explanation P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 168 Bal-Credit Date 31-Dec Accounts Payable P.R. DEBIT ACCOUNT NO Bal-Debit Date 31-Dec Explanation CREDIT 201 Bal-Credit 8,221 Date Explanation Wages Payable P.R. DEBIT ACCOUNT NO. Bal-Debit 210 Bal-Credit CREDIT Date 31-Dec Explanation Unearned Revenue P.R. DEBIT CREDIT ACCOUNT NO. Bal-Debit 236 Bal-Credit 6,350 Date Explanation S Martin, Capital P.R. DEBIT ACCOUNT NO. Bal-Debit 31-Dec CREDIT 301 Bal Credit 16,500 Date 31-Dec Explanation S Martin, Withdrawals P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 1,913 302 Bal-Credit Date 31-Dec Accounting Services Revenue Explanation P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 403 Bal-Credit 85,402 Date Depreciation Expense - Office Furniture Explanation PR DEBIT CREDIT ACCOUNT NO Bal-Debit 612 Bal.Credit Ingen Adjusted TB-Dec 2020 Worksheet View Zoom Add Categery Unadjusted TB-Dec 2020 GL Gen Journal-AJES Depreciation Expense - Office Furniture Date Explanation P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 612 Bal-Credit Depreciation Expense - Computer Equipment Explanation P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 613 Bal-Credit Date Date 31-Dec Explanation Wages Expense P.R. DEBIT ACCOUNT NO Bal-Debit 44,579 623 Bal-Credit CREDIT Date Explanation Insurance Expense P.R. DEBIT ACCOUNT NO. Bal-Debit CREDIT 637 Bal-Credit Date 31-Dec Explanation Rent Expense P.R. DEBIT CREDIT ACCOUNT NO Bal-Debit 16,850 640 Bal-Credit Date 31-Dec Explanation Supplies Expense P.R. DEBIT CREDIT ACCOUNT NO. Bal-Debit 652 Bal-Credit Date 31-Dec Explanation Advertising Expense P.R DEBIT CREDIT ACCOUNT NO. Bal-Debit 3,125 655 Bal-Credit Date 31-Dec Explanation Mileage Expense P.R. DEBIT CREDIT ACCOUNT NO. Bal-Debit 1,850 676 Bal-Credit Advertising Expense P.R. DEBIT 655 Bal-Credit Explanation ACCOUNT NO Bal-Debit 3,125 CREDIT Date 31-Dec Mileage Expense P.R. DEBIT 676 Bal-Credit Date 31-Dec Explanation CREDIT ACCOUNT NO Bal-Debit 1,850 Date 31-Dec Explanation Miscellaneous Expense P.R. DEBIT ACCOUNT NO. Bal-Debit 3,190 677 Bal-Credit CREDIT Date Explanation Income Summary P.R DEBIT ACCOUNT NO Bal-Debit CREDIT 801 Bal-Credit Check Figures for Step 2 (2) Adjusted Trial Balance totals: $122,173 Total Assets: $36,966 (8) Post-Closing Trial Balance totals: $41,166 2 Trial Balance Credit Debit 7,516 12,650 2,800 4,000 6,000 12,000 8,221 Accounting Solutions Co. 5 Unadjusted Trial Balance 6 12/31/2020 7 Acct # Account Name 101 Cash 9 106 Accounts Receivable 10 126 Supplies 11 128 Prepaid Insurance 12 163 Office Furniture 15 164 Accumulated Depreciation - Office Furniture 14 167 Computer Equipment 15 168 Accumulated Depreciation - Computer Equipment 16 201 Accounts Payable 17 210 Wages Payable 18 236 Unearned Revenue 19 301 S. Martin, Capital 20 302 S. Martin, Withdrawals 21 403 Accounting Services Revenue 22 612 Depreciation Expense - Office Furniture 123 613 Depreciation Expense - Computer Equipment 24 623 Wages Expense 25 637 Insurance Expense 26 640 Rent Expense 27 652 Supplies Expense 28 655 Advertising Expense 29 676 Mileage Expense 30 677 Miscellaneous Expense 31 32 Totals 6,350 16,500 1,913 85,402 44,579 16,850 3.125 1,850 3,190 116,473 116,473 General Ledger GENERAL LEDGER Cash P.R 101 Bal-Credit Explanation DEBIT Date 31-Dec CREDIT ACCOUNT NO Bal-Debit 7,516 ts Receivable P.R. DEBIT Date 31-Dec 106 Bal-Credit Explanation ACCOUNT NO. Bal-Debit 12,650 CREDIT Date 31-Dec upplies P.R. Explanation DEBIT CREDIT ACCOUNT NO. Bal-Debit 2,800 126 Bal-Credit Date 31-Dec Explanation Id Insurance P.R DEBIT ACCOUNT NO. Bal-Debit 4,000 128 Bal-Credit CREDIT Date 31-Dec Explanation e Furniture P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 6,000 163 Bal-Credit Date 31-Dec Accumulated Depreciation - Office Furniture Explanation P.R. DEBIT CREDIT ACCOUNT NO. Bal-Debit 164 Bal-Credit Date 31-Dec Explanation ter Equipment P.R DEBIT CREDIT ACCOUNT NO. Bal-Debit 12,000 167 Bal-Credit Unajus UU 20 Accumulated Depreciation - Computer Equipment Explanation P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 168 Bal-Credit Date 31-Dec Accounts Payable P.R. DEBIT ACCOUNT NO Bal-Debit Date 31-Dec Explanation CREDIT 201 Bal-Credit 8,221 Date Explanation Wages Payable P.R. DEBIT ACCOUNT NO. Bal-Debit 210 Bal-Credit CREDIT Date 31-Dec Explanation Unearned Revenue P.R. DEBIT CREDIT ACCOUNT NO. Bal-Debit 236 Bal-Credit 6,350 Date Explanation S Martin, Capital P.R. DEBIT ACCOUNT NO. Bal-Debit 31-Dec CREDIT 301 Bal Credit 16,500 Date 31-Dec Explanation S Martin, Withdrawals P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 1,913 302 Bal-Credit Date 31-Dec Accounting Services Revenue Explanation P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 403 Bal-Credit 85,402 Date Depreciation Expense - Office Furniture Explanation PR DEBIT CREDIT ACCOUNT NO Bal-Debit 612 Bal.Credit Ingen Adjusted TB-Dec 2020 Worksheet View Zoom Add Categery Unadjusted TB-Dec 2020 GL Gen Journal-AJES Depreciation Expense - Office Furniture Date Explanation P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 612 Bal-Credit Depreciation Expense - Computer Equipment Explanation P.R DEBIT CREDIT ACCOUNT NO Bal-Debit 613 Bal-Credit Date Date 31-Dec Explanation Wages Expense P.R. DEBIT ACCOUNT NO Bal-Debit 44,579 623 Bal-Credit CREDIT Date Explanation Insurance Expense P.R. DEBIT ACCOUNT NO. Bal-Debit CREDIT 637 Bal-Credit Date 31-Dec Explanation Rent Expense P.R. DEBIT CREDIT ACCOUNT NO Bal-Debit 16,850 640 Bal-Credit Date 31-Dec Explanation Supplies Expense P.R. DEBIT CREDIT ACCOUNT NO. Bal-Debit 652 Bal-Credit Date 31-Dec Explanation Advertising Expense P.R DEBIT CREDIT ACCOUNT NO. Bal-Debit 3,125 655 Bal-Credit Date 31-Dec Explanation Mileage Expense P.R. DEBIT CREDIT ACCOUNT NO. Bal-Debit 1,850 676 Bal-Credit Advertising Expense P.R. DEBIT 655 Bal-Credit Explanation ACCOUNT NO Bal-Debit 3,125 CREDIT Date 31-Dec Mileage Expense P.R. DEBIT 676 Bal-Credit Date 31-Dec Explanation CREDIT ACCOUNT NO Bal-Debit 1,850 Date 31-Dec Explanation Miscellaneous Expense P.R. DEBIT ACCOUNT NO. Bal-Debit 3,190 677 Bal-Credit CREDIT Date Explanation Income Summary P.R DEBIT ACCOUNT NO Bal-Debit CREDIT 801 Bal-Credit Check Figures for Step 2 (2) Adjusted Trial Balance totals: $122,173 Total Assets: $36,966 (8) Post-Closing Trial Balance totals: $41,166