Cline Attorney-At-Law
Unadjusted Trail Balance
July 31, 2015
Account Titles	Debit	Credit
	$	$
Cash	68,870
Accounts Receivable	10,200
Supplies	2,200
Prepaid Rent	12,000
Prepaid Insurance	1,200
Office Equipment	12,000
Accounts Payable		10,300
Unearned fees		9,600
Legal revenue		10,500
Common Stock		75,000
Service Revenue		6,700
Salary expense	3,200
Advertising expense	950
Telephone expense	450
Electricity expense	830
Dividends	200
Total	112,100	112,100

Prepare the following adjusting entries at July 31:

Insurance expired during July is $ 400.

Supplies on hand on July 31 are $ 1,475.

Depreciation of Office Equipment is $ 250.

Accrued receptionist salary on July 31, $100.

Rent expired during July is $2,000.

Unearned fees earned on July is $2,400.

Prepare an adjusted trial balance .

Prepare an income statement, statement of retained earnings and a balance sheet for the month ended July 31, 2015.

Prepare the closing entries for the month.

Prepare the post-closing trial balance.