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Assets Cash 8900 Accounts receivable 900 300 Supplies Prepaid rent Equipment 2600 Smith Corporation Balance Sheet July 31, 2018 Liabilities 16000 Accounts payable 18700 Interest payable 2400 Unearned service revenue 1000 Income tax payable 37400 Note payable Total liabilities Stockholders' Equity 4400 33000 Common stock Retained earnings Total stockholders' equity 71100 Total liabilities and stockholders' equity 18400 31100 13000 Less: Accumulated depreciation-Equipment 27000 40000 71100 Total assets Smith Corporation Adjusted Trial Balance July 31, 2018 Account Debit Credit Cash 16,000 18,700 2,400 1,000 37,400 $ 4,400 Accounts receivable Supplies Prepaid rent Equipment Accumulated depreciation equipment Accounts payable Interest payable Unearned service revenue Income tax payable Note payable Common stock Retained earnings 8,900 900 300 2,600 18,400 13,000 5,000 Dividends 10,000 Service revenue 101,800 Depreciation expense equipment 1,300 40,700 Salary expense 11.200 Rent expense Interest expensie 3,200 Insurance expense 3,700 Supplies expense 2,300 7,400 Income tax expense $ CA 155,300 $ 155,300 Total Assets Cash 8900 Accounts receivable 900 300 Supplies Prepaid rent Equipment 2600 Smith Corporation Balance Sheet July 31, 2018 Liabilities 16000 Accounts payable 18700 Interest payable 2400 Unearned service revenue 1000 Income tax payable 37400 Note payable Total liabilities Stockholders' Equity 4400 33000 Common stock Retained earnings Total stockholders' equity 71100 Total liabilities and stockholders' equity 18400 31100 13000 Less: Accumulated depreciation-Equipment 27000 40000 71100 Total assets Smith Corporation Adjusted Trial Balance July 31, 2018 Account Debit Credit Cash 16,000 18,700 2,400 1,000 37,400 $ 4,400 Accounts receivable Supplies Prepaid rent Equipment Accumulated depreciation equipment Accounts payable Interest payable Unearned service revenue Income tax payable Note payable Common stock Retained earnings 8,900 900 300 2,600 18,400 13,000 5,000 Dividends 10,000 Service revenue 101,800 Depreciation expense equipment 1,300 40,700 Salary expense 11.200 Rent expense Interest expensie 3,200 Insurance expense 3,700 Supplies expense 2,300 7,400 Income tax expense $ CA 155,300 $ 155,300 Total