American Leaf Company Trial Balances October 31, 2018 1 Unadjusted Unadjusted Adjusted Debit Balances Adjusted Credit Balances 2 Debit Balances Credit Balances 3 Cash $15.00 $15.00 4 Accounts receivable 38.00 42.00 5 Supplies 14.00 13.00 6 Prepaid Insurance 19.00 9.00 7 Land 24.00 24.00 8 Equipment 42.00 42.00 9 Accumulated Depreciation - Equipment $10.00 $13.00 10 Accounts Payable 24.00 24.00 11 Wages Payable 0.00 3.00 12 Common Stock 20.00 20.00 13 Retained Earnings 72.00 72.00 14 Dividends 7.00 7.00 15 Fees Earned 74.00 78.00 16 Wages Expense 23.00 26.00 17 Rent Expense 10.00 10.00 18 Insurance Expense 0.00 10.00 19 Utilities Expense 3.00 3.00 20 Depreciation Expense 0.00 3.00 21 Supplies Expense 0.00 1.00 22 Miscellaneous Expense 5.00 5.00 23 $200.00 $200.00 $190.00 $190.00 American Leaf Company General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Supplies EXPENSES 14 Prepaid Insurance 51 Wages Expense 15 Land 52 Rent Expense 16 Equipment 53 Insurance Expense 17 Accumulated Depreciation-Equipment 54 Utilities Expense 55 Depreciation Expense LIABILITIES 56 Supplies Expense 21 Accounts Payable 57 Miscellaneous Expense 22 Wages Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends