calculate the post-closing trial balance using the following figures given
STATEMENT OF FINANCIAL POSITION as ar 30 Jun 2020 ASSETS Current and Cash and cash equivalente 5 102.954.00 Accounts receive 5 56,451.00 Supplier 5 132.00 Prepaid innance $ 14,000.00 Terren 5 173,532.00 Non-cun Aute s 23 18.00 Computer equipment Accurrelated depreciatim (show amount as a positive 1,000 Total Test 5 24,312.00 TOTAL ASSETS S 197,885.00 LIABILITIES Current liabilities $ 3,977.00 Accounts payable Salary payable $ 1,526.00 Interest payable s 400.00 Line med S 20,158.00 Total current liabilities 5 26,091.00 Non-curred liabilities Nales payable S 10,000.00 Tanel AR-CU Neities 5 10,00.00 TOTAL LIABILITIES s 36,091,00 EQUITY Contributed capital 5 15 370.00 Retained cumin $ 20,721.00 TOTAL EQUITY $ 86,757.00 TOTAL LIABILITIES EQUITY S 122,845.00 7. POST-CLOSING TRIAL BALANCE AS AT 30 JUNE 2020 Account Debit Credit Cash Petty cash Accounts receivable Supplies Prepaid intrance Computer Equipment Accurated depeciatim Accounts payable Salary payable Interext payable Lineamed Notes payable Contributed capital Retained aming 5 87,160.00 TOTAL . Beginning Balances at 1 January 2020: Cash 4,000 Petty cash Accounts receivable Prepaid insurance 10,900 Unearned revenue 600 Notes payable 4,000 Contributed capital 10,000 10,000 8,000 Retained earnings 15,500 Computer equipment Accumulated depreciation Accounts payable 20,000 1,000 3,000 4. ADJUSTED TRIAL BALANCE AS AT 30 JUNE 2020 Account Credit $3,005.00 $ Petty each 245.00 $ Accounts receivable 545,000.00 Supplies $ 132.00 Prepaid innance $ 6,000.00 Computer equipment $ 3,348.00 $ 2,636.00 Accurated depreciatim $ 5 Accounts payable 977.00 Salaryuyable $ 1.163.00 363.00 Interest payable 5400.00 Lineamed revenue 16 Neles payable Contributed capital $ 5,370.00 Retained camin Service 5 99.000.00 Advertising Spe $69.00 $ 977.00 Depreciation expose 2,636.00$ 5400.00 luce expo 56.000.00 Salur ex $ 363.00 $ $ 132.00$ Supplies expire Ulitis expense 5 2,000.00 $ STATEMENT OF FINANCIAL POSITION as ar 30 Jun 2020 ASSETS Current and Cash and cash equivalente 5 102.954.00 Accounts receive 5 56,451.00 Supplier 5 132.00 Prepaid innance $ 14,000.00 Terren 5 173,532.00 Non-cun Aute s 23 18.00 Computer equipment Accurrelated depreciatim (show amount as a positive 1,000 Total Test 5 24,312.00 TOTAL ASSETS S 197,885.00 LIABILITIES Current liabilities $ 3,977.00 Accounts payable Salary payable $ 1,526.00 Interest payable s 400.00 Line med S 20,158.00 Total current liabilities 5 26,091.00 Non-curred liabilities Nales payable S 10,000.00 Tanel AR-CU Neities 5 10,00.00 TOTAL LIABILITIES s 36,091,00 EQUITY Contributed capital 5 15 370.00 Retained cumin $ 20,721.00 TOTAL EQUITY $ 86,757.00 TOTAL LIABILITIES EQUITY S 122,845.00 7. POST-CLOSING TRIAL BALANCE AS AT 30 JUNE 2020 Account Debit Credit Cash Petty cash Accounts receivable Supplies Prepaid intrance Computer Equipment Accurated depeciatim Accounts payable Salary payable Interext payable Lineamed Notes payable Contributed capital Retained aming 5 87,160.00 TOTAL . Beginning Balances at 1 January 2020: Cash 4,000 Petty cash Accounts receivable Prepaid insurance 10,900 Unearned revenue 600 Notes payable 4,000 Contributed capital 10,000 10,000 8,000 Retained earnings 15,500 Computer equipment Accumulated depreciation Accounts payable 20,000 1,000 3,000 4. ADJUSTED TRIAL BALANCE AS AT 30 JUNE 2020 Account Credit $3,005.00 $ Petty each 245.00 $ Accounts receivable 545,000.00 Supplies $ 132.00 Prepaid innance $ 6,000.00 Computer equipment $ 3,348.00 $ 2,636.00 Accurated depreciatim $ 5 Accounts payable 977.00 Salaryuyable $ 1.163.00 363.00 Interest payable 5400.00 Lineamed revenue 16 Neles payable Contributed capital $ 5,370.00 Retained camin Service 5 99.000.00 Advertising Spe $69.00 $ 977.00 Depreciation expose 2,636.00$ 5400.00 luce expo 56.000.00 Salur ex $ 363.00 $ $ 132.00$ Supplies expire Ulitis expense 5 2,000.00 $
