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ye the ELIAS REAL ESTATE APPRAISAL COMPANY Unadjusted Trial Balance June 30, 2020 t Title 10 Accounts receiv able Supplies aid Building Accumulated depreciation p able Interest payable Salary payable Retained earnings Salary expense Depreciation expense Insurance expense Utilities expense Adiustment data at dune 30, 2020: a Prepaid insurance expired, $300 Accrued service revenue, $1,300 Accrued salary expense, $800 d Depreciation For the year, $8,500 a Supplies used during the year, $800 Requirements Debit 4,900 000 3,000 2,200 74,400 13,600 27,900 32,400 4,200 000 6,500 177,100 s 18,800 19500 s,soo 1,300 11,000 19,800 97,900 S 177,100 I Open T -accounts For Retained earnings and all the accounts that Follow on the trial balanca Insert their unadiusted balances Also open a T -account For Income summary, which has a zero balanca Journalize the adiusting entries and post to the accounts that you opened Shon the balance OF each revenue account and each expense account Journalize the closing entries and post to the accounts that you opened Draw double underlines under each account balance that you close to zero Compute the ending bal ance OF Retained earnings