Cash Accounts receivable Note receivable Interest receivable Supplies Prepaid insurance Furniture Accumulated depreciation-furniture Accounts payable Salaries payable Unearned revenue K. Smeltz, capital K. Smeltz, withdrawals Consulting revenue Interest revenue Salaries expense Rent expense Insurance expense Utilities expense Depreciation expense Supplies expense Denmark Consulting Unadjusted Trial Balance December 31, 2021 Year-End Debit Credit $ 24,200 38,500 15,000 72,000 $ 13,800 18,400 76,750 46,000 166,125 375 32,000 33,000 3,450 2,300 6,600 2,400 $ 275,450 $ 275,450 1 Part 4 2 3 Reversing Entries 4 5 16 Date 7 8 9 10 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Accounts Dr Cr 29 Subsequent Cash Entries 81 82 Date 83 84 85 86 87 88 89 40 1 2 3 44 15 16 17 48 19 50 General Journal Account Dr Cr MAKE SURE TO CELL REFERENCE ALL AMOUNTS FROM THE JOURNAL ADJUSTING ENTRIES AND ACCOUNT TITLES FROM THE ADJUSTED TRIAL BALANCE. SHOW PENNIES WHERE APPLICABLE. MAKE SURE TO CELL REFERENCE ALL AMOUNTS AND ACCOUNT TITLES FROM THE ORIGINAL TRIAL BALANCE AND DATA AS APPLICABLE. PREPARE THE JOURNAL ENTRIES IN CHRONOLOGICAL ORDER. LIST ACCOUNTS GETTING DEBITS FIRST. SHOW PENNIES WHERE APPLICABLE