Create a statement of financial position using the trial balance listed below
Simulated Trial Balance As of December 31, 2020 Accrual Basis 31-Dec-20 Debit Credit . 59,197 37 8,080 41,760 December 31, 2020 Debit Credit 819.32 1060.15 214.51 2600.84 204.04 97.27 2381.83 . . . - 150 89,025 163,383 67,556 465.27 238.17 1380.84 . 187.5 1733.98 123.35 . . 691.4 405.2 10000 - Security State Bank Checking 10050 - Petty Cash 2120 - Payroll Asset 15000 - Furniture and Equipment 1501 - Accumulated Depreciation 10060. Cash Register till 18615. JONES - ENDOWMENT FUND 18620SSB - RESTRICTED INVESTMENT 18630 - JONES-RESTRICTED INVEST 20222. Accrued Sales Tax 22400 - Donation to Endowment Fund 32000. Unrestricted Net Assets 33000 - Invested in Endowment Fund 34000. Invested in SSB Restricted 35000 - Invested in JONES Restricted 43450 - Individ, Business Contributions 43455. Grant Income-Lewis County 43460. Grant Income-City of Chehalis 43475 Income-Other Grants 44830. Humanities Washington Grant 45032 - Interest on SSB Checking Acct 46420 - Income-Room Rental 46440. Income-Books 46450 Income-General Merch. TAXABLE 46460 - Income-Admission 46470 - Income-Membership 46480. Income-Donations 46485. Income-Photos 46499 . Income - Annual Dinner 46502. Income - Ghost Tours 60920 - Business Registration Fees 62110. Accounting Fees 62840. Equip Rental and Maintenance 62840 - Equip Rental and Maintenance 56000. Book Purchases 56020. Purchases-gifts & Jewlry 65015 - Exhibit Displays 31,500 65020 - Postage, Mailing Service 65030 - Printing and Copying 65032. Print Advertising 65033 . Printing Newsletter 65035 . Dues & Memberships 143 65037. Online Advertising 125 65038 - Research Materials 20,859 65040. Office Supplies & Materials 89,025 65044-5. Flying Saucer Party 163,383 65044-7. Para-Normal Forum 67,556 65046. Annual Society Dinner 8 65047. Train Show Expenses 35,315 65050. Telephone, Telecommunications 16,934 65060-1. Water 18,940 65060-2. Power 4,000 65060-3. Garbage 15 65070 . Facilities-Repairs & Maint 25 65085 - Merchant VISA Fees 984 65120 - Insurance - Liability 573 65029. Website Expenses 2,499 66040. Director Wages 5,433 66045 - Staff Wages 17,134 66050 - Social Security & Medicare-Com 300 66100. State Unemployment Expense 230 66200. Labor & Industries Expense 600 49100. Unrealized Gain (Loss) 80010. Penalties and Interest 288 2039.71 2095.84 10438.79 254.04 375.8 342.01 3885.52 333.92 45817.14 5049 -1475.94 . . 200.19 698.97 42496.56 10.08 75 5,858 819 Simulated Trial Balance As of December 31, 2020 Accrual Basis 31-Dec-20 Debit Credit . 59,197 37 8,080 41,760 December 31, 2020 Debit Credit 819.32 1060.15 214.51 2600.84 204.04 97.27 2381.83 . . . - 150 89,025 163,383 67,556 465.27 238.17 1380.84 . 187.5 1733.98 123.35 . . 691.4 405.2 10000 - Security State Bank Checking 10050 - Petty Cash 2120 - Payroll Asset 15000 - Furniture and Equipment 1501 - Accumulated Depreciation 10060. Cash Register till 18615. JONES - ENDOWMENT FUND 18620SSB - RESTRICTED INVESTMENT 18630 - JONES-RESTRICTED INVEST 20222. Accrued Sales Tax 22400 - Donation to Endowment Fund 32000. Unrestricted Net Assets 33000 - Invested in Endowment Fund 34000. Invested in SSB Restricted 35000 - Invested in JONES Restricted 43450 - Individ, Business Contributions 43455. Grant Income-Lewis County 43460. Grant Income-City of Chehalis 43475 Income-Other Grants 44830. Humanities Washington Grant 45032 - Interest on SSB Checking Acct 46420 - Income-Room Rental 46440. Income-Books 46450 Income-General Merch. TAXABLE 46460 - Income-Admission 46470 - Income-Membership 46480. Income-Donations 46485. Income-Photos 46499 . Income - Annual Dinner 46502. Income - Ghost Tours 60920 - Business Registration Fees 62110. Accounting Fees 62840. Equip Rental and Maintenance 62840 - Equip Rental and Maintenance 56000. Book Purchases 56020. Purchases-gifts & Jewlry 65015 - Exhibit Displays 31,500 65020 - Postage, Mailing Service 65030 - Printing and Copying 65032. Print Advertising 65033 . Printing Newsletter 65035 . Dues & Memberships 143 65037. Online Advertising 125 65038 - Research Materials 20,859 65040. Office Supplies & Materials 89,025 65044-5. Flying Saucer Party 163,383 65044-7. Para-Normal Forum 67,556 65046. Annual Society Dinner 8 65047. Train Show Expenses 35,315 65050. Telephone, Telecommunications 16,934 65060-1. Water 18,940 65060-2. Power 4,000 65060-3. Garbage 15 65070 . Facilities-Repairs & Maint 25 65085 - Merchant VISA Fees 984 65120 - Insurance - Liability 573 65029. Website Expenses 2,499 66040. Director Wages 5,433 66045 - Staff Wages 17,134 66050 - Social Security & Medicare-Com 300 66100. State Unemployment Expense 230 66200. Labor & Industries Expense 600 49100. Unrealized Gain (Loss) 80010. Penalties and Interest 288 2039.71 2095.84 10438.79 254.04 375.8 342.01 3885.52 333.92 45817.14 5049 -1475.94 . . 200.19 698.97 42496.56 10.08 75 5,858 819
