CNA Industrial Group Trail Balance December 1, 2021 Balance Account Titles Debit Credit Cash... $10,000 Accounts receivable... $3,000 Supplies.. $2,000 Building... $100,000 Accumulated amortization - building.. $20,000 Salaries payable $2,000 Unearned service revenue. $3,000 Accounts payable.. $4,000 Capital.. $82,000 Withdrawals. $8,000 Service revenue.. $20,000 Supplies expense. $0 Salaries expense... Miscellaneous expense Amortization expense-building.. Total.. $4,000 $4,000 $0 $131,000 $131,000 During December, the business engaged in the following transactions: a) Purchased supplies on account, $1,000. b) Performed service for a customer and received cash of $1,000. c) The owner withdrawals $1,000. On December 31, the following adjusting entries are necessary: d) A count of supplies shows $1,500 of unused supplies on hand on December 31", e) Amortization for the year on building is $5,000 f) Salaries accrued at December 31, 2020, amounted to $1,000 g) Service revenue that must be accrued, $3,000 1. Journalize transactions a-g. Identify journal entries by their transaction letter (Instead of date). 2. Open T-Accounts and post transactions to the accounts (include the end balance with each T-Account). 3. Prepare the income statement, the statement of owner's equity, and the balance sheet.