30,31,32

s rayable 6,000 30. An adjusted trial balance: A ) B) is a required financial statement under generally accepted accounting principles. proves the equality of the total debit balances and total credit balances of ledger accounts after all adjustments have been made. C) cannot be used to prepare financial statements. D) is prepared after the financial statements are completed. 31. Based on the account balances below, what is the total of the debit and credit columns of the adjusted trial balance? Service revenue Cash Unearned service revenue Salaries and wages expense Common stock A) $12,840 B) $11,560 C) $11,150 D) $12,430 S5,300 Equipment 2.525 Prepaid insurance 5,320 Depreciation expense 1,050 Accum. depreciation $7,400 1,225 640 1,280 550 390 Retained earnings 32. Given the following adjusted trial balance: Debit Credit S 831 1,049 1,562 Cash Accounts receivable Inventory Prepaid rent Equipment Accumulated depreciation-equipment Accounts payable Unearned service revenue Common stock Retained earnings Service revenue Interest revenue Salaries and wages expense Travel expense 43 150 26 41 61 103 3,305 28 80 $3.748 Total After closing entries have been posted, the balance in retained earnings will be: ) $3.490. B) $3,404 C) $3,306. D) $3,220 tiusted trial balance, what will be the totals for the debit and