Account Accounts payable Accounts receivable Accumulated depreciation, building. Building. Cash Retained earnings Share capital Balance 73,000 79,000 3,500 50,000 167,000 49,000 170,500 F Page Gj1 F Debit Credit 40,000 40,000 Page GJ2 Debit Credit 7,280 7,280 3,600 15,600 3,600 15,600 General Journal Date Account/Explanation 1/Apr Cash Share Capital Issued shares 1/Apr Prepaid Insurance Cash Prepaid for insurance 2/Apr Cash Unearned Consulting Revenue... Received payment for consulting in advance 3/Apr Furniture Accounts Payable. Received furniture 3/Apr Repair Expense. Cash Paid for repairs to building 14,000 General Journal Date Account/Explanation 13/Apr Accounts Receivable Consulting Revenue Earned Earned consulting revenue 13/Apr Accounts Payable. Cash Paid invoice for furniture 14/Apr Food and Drinks Expense. Cash Paid for dinner with client 19/Apr Food and Drinks Expense. Cash Paid for dinner with client 21/Apr Utilities Expense Accounts Payable Received bill for utilities expense 52 14,000 52 62 15,600 62 15,600 800 100 800 100 Page GJ3 F Debit Credit 16,150 16,150 Page G4 F Debit Credit 800 800 General Journal Date Account/Explanation 30/Apr Accounts ayable Cash Paid bill for utilities expense 30/Apr Dividends Cash Dividends 819 3,190 819 3,190 General Journal Date Account/Explanation 25/Apr Salaries Expense Cash Paid cash for salaries 26/Apr Cash Consulting Revenue Earned Earned and received consulting revenue 27/Apr Accounts Receivable Consulting Revenue Earned Earned consulting revenue 29/Apr Cash Accounts Receivable Received customer payment 29/Apr Cash Consulting Revenue Earned Earned and received consulting revenue 14,040 14,040 14.040 14,040 468 468 a) Prepare an unadjusted trial balance at April 30, 2014. HINT: Where do you get the information needed to prepare the unadjusted trial balance? Apex Consulting Corp. Unadjusted Trial Balance April 30, 2014 Debit Credit Cash Accounts Receivable Prepaid Insurance Furniture Building Accumulated Depreciation, Building Accounts Payable Unearned Consulting Revenue. Share Capital. Dividends Retained Earnings. Consulting Revenue Earned. Salaries Expense. Advertising Expense. Food and Drinks Expense. Repair Expense Totals