adding for reference:
\fGeneral Ledger Cash No. 101 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance 32250 Jan. 31 CR.1 71388 103638 Jan. 31 CP1 56436 47202 Accounts Receivable No. 112 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance V 12300 Jan. 9 V G1 300 12000 Jan. 31 CR1 10700 1300 Jan. 31 21600 22900 Notes Receivable No. 115 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance V 39000I No. 120 L Date Explanation Ref. Debit Credit Balance s v ort =] [ 1 Jan. g W G1 150 ': 20400 Jan. 18 W G1 ': a0 20000 Jam. 31 W 51 ': T0&40 supplies Mo. 126 Date Explanation Ref. Debit Credit Balance | | No. 130 Date Explanation Ref. Debit Credit Balance T No. 157 Date Explanation Ref. Debit Credit Balance Accumulated DepredationEquipment [ [V Date Explanation Ref. Debit Credit Balance Notes Payable (W13 Date Explanation Ref. Debit Credit Balance Accoumts Payable (i Date Explanation Ref. Debit Credit Balance Jan. 31 w CP1 34000 e | No. 301 Date Explanation Ref. Debit Credit Balance L ST T TS 11 Date Explanation Ref. Debit Credit Balance Sales Revenue MNo. 401 Date Explanation Ref. Debit Credit Balance nat v [ N Sales Returns and Allowances Mo. 412 Date Explanation Ref. Debit Credit Balance Sales Discounts MNo. 414 Date Explanation Ref. Debit Credit Balance Cost of Goods Sold [ L 1 1 Date Explanation Ref. Debit Credit Balance Salaries and Wages Expense (Vv F Date Explanation Ref. Debit Credit Balance Rent Expense No. 729 Date Explanation Ref. Debit Credit Balance Prepare adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal en Date Account Titles and Explanation Debit Credit (T adjust supplies) {To adjust insurance expense) Accumulated Depreciation-Equipment ':l 125 (To adjust depreciation expense) (To adjust interest expense) Post adjusting and closing entries. (Post entries in the order of Journal entry presented in the previous parts.) General Ledger Cash No. 101 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance V 32.250 31 CR1 71,388 103.638 31 CP1 56,436 47.202 Accounts Receivable No. 112 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance V 12.300 G1 300 12,000 31 CR1 10,700 1,300 31 51 21,600 22,900 Notes Receivable No. 115 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance V 39.000 Inventory No. 120 Date Explanation Ref Debit Credit Balance Jan. 1 Balance V 20,000 CP1 220 20.220 9 G1 180 20.400 18 G1 400 20,000 31 P1 63,600 83.600 31 S1 12,960 70.640 31 CR1 36,480 34.160 31 CP1 684 33.476Supplies No. 126 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance V 1,700 31 Adj. entry CP1 900 2,600 Adj. entry G1 Prepaid Insurance No. 130 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance 1,500 Adj. entry G1 Equipment No. 157 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance V 6.900 Accumulated Depreciation-Equipment No. 158 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance V 1,600 v Adj. entry G1 Notes Payable No. 200 Date Explanation Ref. Debit Credit Balance Jan. 21 G1 18,000 18.000 Accounts Payable No. 201 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance 34,000 18 G1 400 33.600 21 G1 18,000 15.600 31 P1 63,600 79.200 31 CP1 45,200 34,000 Interest Payable No. 230 Date Explanation Ref. Debit Credit Balance Adj. entry G1Owner's Capital No. 301 Date Explanation Ref. Debit Credit Balance Jan. 1 Balance 78.050 Clos. entry G1 Clos. entry G1 Owner's Drawings No. 306 Date Explanation Ref. Debit Credit Balance Jan 15 CP1 800 300 Clos. entry G1 Income Summary No. 350 Date Explanation Ref. Debit Credit Balance Clos. entry G1 Clos. entry G1 Clos. entry G1 jales Revenue No. 401 Date Explanation Ref. Debit Credit Balance Jan. 31 51 21,600 21,600 31 CR1 60,800 82.400 Clos. entry G1 sales Returns and Allowances No. 412 Date Explanation Ref. Debit Credit Balance Jan. 9 G1 300 300 Clos. entry G1 Sales Discounts No. 414 Date Explanation Ref. Debit Credit Balance Jan. 31 CR1 112 112 Clos. entry G1Cost of Goods Sold No. 505 Date Explanation Ref. Debit Credit Balance Jan. 9 G1 180 [180) 31 12,960 12,780 31 CR1 36,480 49.260 Clos. entry G1 Salaries and Wages Expense No. 627 Date Explanation Ref. Debit Credit Balance Jan. 31 CP1 8,000 8,000 Clos. entry G1 Depreciation Expense No. 711 Date Explanation Ref. Debit Credit Balance Adj. entry G1 Clos. entry G1 Interest Expense No. 718 Date Explanation Ref. Debit Credit Balance Adj. entry G1 Clos. entry G1 Insurance Expense No. 722 Date Explanation Ref. Debit Credit Balance Adj. entry G1 Clos. entry G1 Supplies Expense No. 728 Date Explanation Ref. Debit Credit Balance Adj. entry G1 Clos. entry G1Rent Expense No. 729 Date Explanation Ref. Debit Credit Balance Jan. 12 CP1 2,000 2,000 v Clos. entry G1Prepare a trial balance at January 31, 2022, in the trial balance columns of the worksheet. Complete the worksheet using the following additional information. 1. Office supplies at January 31 total $900. 2. Insurance coverage expires on October 31, 2022 3. Annuzal depreciation on the eguipment is $1.500. 4. Interest of $50 has accrued on the note payable
