COMPREHENSIVE QUESTION 12 Account Title Cash Inventory ANN SIMPSON,DESIGNER Unadjusted Trial Balance November 30, 2018 Debit Balance Credit $23,400 $60,000 Accounts Receivable Office Supplies Prepaid Insurance Furniture Land 22,000 5,000 3,000 20,000 24,000 Goodwill 40,000 Accounts Payable $19,900 Utilities Payable 600 Unearned Revenue 38,000 Common Stock 100,000 Dividends 4,000 Service Revenue 76,900 Cost of goods sold 25,000 Salaries Expense 6,000 Rent Expense 2,000 Utilities Expense 1,000 Total $235,400 $235,400