Company's general ledger. (Use asset, liability, and equity b. Three more months have passed since the company purchased the annual insurance policy at the cost of $4,320. c. Carly Smith has not been paid for seven days of work. d. Three months have passed since any prepaid rent cost has been transferred to expense. The monthly rent is $2.250. e. Depreciation on the computer for January through March is 2,250. f. Depreciation on the office equipment for January through March is $1,500 g. The March 31 inventory of merchandise is $1,960. 4. Prepare an interim single-step income statement for the three months ended March 31, 2021. List all expenses without differentiating between selling expenses and general and administrative expenses. 5. Prepare an interim statement of changes in equity for the three months ended March 31, 2021. 6. Prepare an interim classified balance sheet as of March 31, 2021. 3. Prepare a partial work sheet consisting of the first six columns showing the unadjusted trial balance, the C'es as of December 31, 2020.) March 31 adjustments described in (a) through (g) below, and the adjusted trial balance. Do not prepare closing entries and do not journalize the adjusting entries or post them to the ledger. a. The March 31 computer supplies on hand is $4.230. ECHO SYSTEMS Adjusted Trial Balance December 31, 2020 Acct. No. 101 106 126 128 131 163 164 167 168 201 210 236 Account Debit Credit Cash $ 89,090 Accounts receivable 5,700 Computer supplies 1,440 Prepaid insurance 3,240 Prepaid rent.. 2,250 Office equipment...... 18,000 Accumulated depreciation, office equipment $ 1,500 Computer equipment...... 36,000 Accumulated depreciation, computer equipment. 2,250 Accounts payable 2,310 Wages payable...... 800 Unearned computer services revenue 3,000 Mary Graham, capital...... 144,000 Mary Graham, withdrawals 14,400 Computer services revenue........ 52,200 Depreciation expense, office equipment 1,500 Depreciation expense, computer equipment 2,250 Wages expense 6,200 Insurance expense. 1,080 Rent expense..... 6,750 Computer supplies expense..... 5,430 Advertising expense. 5,820 Mileage expense 2,800 Repairs expense, computer.. 2,610 Charitable donations expense.... 1,500 Totals......... $206.060$206,060 301 302 403 612 613 623 637 640 652 655 676 684 699 ECHO SYSTEMS Post-Closing Trial Balance December 31, 2020 Acct. No. Account Debit Credit 101 Cash.......... $ 89,090 106 Accounts receivable 5,700 126 Computer supplies......... 1,440 128 Prepaid insurance 3,240 131 Prepaid rent. 2,250 163 Office equipment............... 18,000 164 Accumulated depreciation, office equipment ......... $ 1,500 167 Computer equipment............ 36,000 168 Accum. depreciation, computer equipment ............ 2,250 201 Accounts payable 2,310 210 Wages payable 800 236 Unearned computer revenue .. 3,000 301 Mary Graham, capital.... 145,860 Totals........ $155,720 $155.720 BEESB....... ...... Company's general ledger. (Use asset, liability, and equity b. Three more months have passed since the company purchased the annual insurance policy at the cost of $4,320. c. Carly Smith has not been paid for seven days of work. d. Three months have passed since any prepaid rent cost has been transferred to expense. The monthly rent is $2.250. e. Depreciation on the computer for January through March is 2,250. f. Depreciation on the office equipment for January through March is $1,500 g. The March 31 inventory of merchandise is $1,960. 4. Prepare an interim single-step income statement for the three months ended March 31, 2021. List all expenses without differentiating between selling expenses and general and administrative expenses. 5. Prepare an interim statement of changes in equity for the three months ended March 31, 2021. 6. Prepare an interim classified balance sheet as of March 31, 2021. 3. Prepare a partial work sheet consisting of the first six columns showing the unadjusted trial balance, the C'es as of December 31, 2020.) March 31 adjustments described in (a) through (g) below, and the adjusted trial balance. Do not prepare closing entries and do not journalize the adjusting entries or post them to the ledger. a. The March 31 computer supplies on hand is $4.230. ECHO SYSTEMS Adjusted Trial Balance December 31, 2020 Acct. No. 101 106 126 128 131 163 164 167 168 201 210 236 Account Debit Credit Cash $ 89,090 Accounts receivable 5,700 Computer supplies 1,440 Prepaid insurance 3,240 Prepaid rent.. 2,250 Office equipment...... 18,000 Accumulated depreciation, office equipment $ 1,500 Computer equipment...... 36,000 Accumulated depreciation, computer equipment. 2,250 Accounts payable 2,310 Wages payable...... 800 Unearned computer services revenue 3,000 Mary Graham, capital...... 144,000 Mary Graham, withdrawals 14,400 Computer services revenue........ 52,200 Depreciation expense, office equipment 1,500 Depreciation expense, computer equipment 2,250 Wages expense 6,200 Insurance expense. 1,080 Rent expense..... 6,750 Computer supplies expense..... 5,430 Advertising expense. 5,820 Mileage expense 2,800 Repairs expense, computer.. 2,610 Charitable donations expense.... 1,500 Totals......... $206.060$206,060 301 302 403 612 613 623 637 640 652 655 676 684 699 ECHO SYSTEMS Post-Closing Trial Balance December 31, 2020 Acct. No. Account Debit Credit 101 Cash.......... $ 89,090 106 Accounts receivable 5,700 126 Computer supplies......... 1,440 128 Prepaid insurance 3,240 131 Prepaid rent. 2,250 163 Office equipment............... 18,000 164 Accumulated depreciation, office equipment ......... $ 1,500 167 Computer equipment............ 36,000 168 Accum. depreciation, computer equipment ............ 2,250 201 Accounts payable 2,310 210 Wages payable 800 236 Unearned computer revenue .. 3,000 301 Mary Graham, capital.... 145,860 Totals........ $155,720 $155.720 BEESB