can someone prepare a pre-closing adjusted trial balance?

format trial balance should be in

Alan R. Bard formed a corporation named Bard Associates, Inc. on January 1, 2020. Its post-closing trial balance as of December 31, 2020 is as follows: Cash Accounts receivable Office supplies Prepaid insurance Federal tax refund receivable Building Accumulated depreciation--building Land Accounts payable Loan payable Common stock Retained earnings Dr Cr $ 5,505.00 36,233.00 2,035.00 10,000.00 46.00 180,000.00 $ 4,423.00 30,000.00 7,219.00 100,000.00 51,428.00 100,749.00 $ 263.819.00 $ 263,819.00 An analysis of the corporation's checking account for 2021 shows the following: Balance, January 1, 2021 $ 5,505.00 Receipts: Collections from customers $ 593,115.00 Federal tax refund 46.00 593.161.00 598.666.00 Disbursements Payment of bank loan 60,000.00 Telephone bills 47,206.00 Utility bills 28,998.00 Advertising and promotion 119,338.00 Office supplies 48,875.00 Interest on bank loan 6,600.00 Salaries to employees 141,000.00 Salary to Alan R. Bard 100,000.00 Estimated federal income tax 14,400.00 Payroll taxes 26,014.00 592.431.00 Balance, December 31, 2021 $ 6,235.00 The corporation provides market survey services to small business clients. It is not a "qualified personal service corporation as defined in Regulation $1.441-3(C). It uses the accrual basis of accounting. The collections from customers in 2021 includes $36,233.00 from 2020 receivables. The bank loan will become due and payable on January 5, 2024. The land and building, nonresidential office space, were placed in service in January 2020. An insurance premium of $15,000.00 was paid in early 2020 for a general business policy covering the three-year period from January 1, 2020 to December 31, 2022 Any assets of the business not reflected in the trial balance have been fully depreciated and therefore have a zero basis. The January 1, 2021 receivables were for services rendered. The payables were for office supplies ($1,829.00), telephone expense ($2,114.00), and utilities expense ($3,276.00). The estimated federal income tax of $14,400 was paid in four equal installments of $3,600 on March 15, 2021, June 15, 2021, September 15, 2021, and December 15, 2021 On December 31, 2021, the corporation had accounts receivable of $38,194.00, office supplies inventory of $3,112.00, and accounts payable of $7.914.00 for telephone ($3,007.00), office supplies ($2,011.00), and utilities expense ($2,896.00). Other than the accrued federal income tax payable, which will have to be calculated the corporation had no other accrued but unpaid expenses Required: 1. Use the information above to create a pre-closing adjusted trial balance for Bard Associates, Inc a 1121Balances Dc CA 5,505 Transactions & Adjustments 12/3121Balances Di CA DI CH 533 161 592.431 6 235 Cash Accounts receivable 36.233 38, 194 36,233 38,194 Office supplies inventory 2,035 3,112 2,035 3,112 Prepaid insurance 10,000 5,000 10,000 5.000 Federal income tax receivable 46 Building 180,000 Accumulated depreciation--building 4.423 4,423 (8.846) Land 30,000 *** Accounts payable 7.219 7.219 7.914 7.914 Loan payable 100.000 60.000 ### Common stock 51428 51428 Retained earnings 100,749 Sales revenue Telephone expense 3.007 Utilities expense 2.896 Advertising & promotion expense + *** Salanes expenses-officer ***** Salaries expense--others ### Payroll tax expense 26.014 Office supplies expense ***** Insurance expense 5.000 Depreciation expense-building Interest expense 6,600 Federalincome tax expense 14.400 263 819 263,819 706 686 653,036