Create an unadjusted trial balance using the following Journal enteries

October 1:

Journal Entry 1:

• Debit: Cash (Account 11) - $8,800
• Credit: Fees Earned (Account 41) - $8,800

Journal Entry 2:

• Debit: Cash (Account 11) - $1,250
• Credit: Accounts Receivable (Account 12) - $1,250

October 2:

Journal Entry 3:

• Debit: Rent Expense (Account 52) - $5,400
• Credit: Cash (Account 11) - $5,400

Journal Entry 4:

• Debit: Electricity Expense (Account 52) - $775
• Credit: Cash (Account 11) - $775

October 5:

• Journal Entry 5:
  • Debit: Supplies (Account 14) - $3,250
  • Credit: Accounts Payable (Account 21) - $3,250

October 6:

• Journal Entry 6:
  • Debit: Salaries Expense (Account 51) - $1,600
  • Credit: Cash (Account 11) - $1,600

October 8:

• Journal Entry 7:
  • Debit: Accounts Receivable (Account 12) - $9,200
  • Credit: Fees Earned (Account 41) - $9,200

October 9:

• Journal Entry 8:
  • Debit: Accounts Payable (Account 21) - $3,000
  • Credit: Cash (Account 11) - $3,000

October 10:

• Journal Entry 9:
  • Debit: Advertising Expense (Account 59) - $350
  • Credit: Cash (Account 11) - $350

October 12:

• Journal Entry 10:
  • Debit: Unearned Fees (Account 23) - $8,000
  • Credit: Cash (Account 11) - $8,000

October 14:

• Journal Entry 11:
  • Debit: Cash (Account 11) - $2,500
  • Credit: Accounts Receivable (Account 12) - $2,500

October 17:

• Journal Entry 12:
  • Debit: Supplies Expense (Account 53) - $275
  • Credit: Cash (Account 11) - $275

October 19:

• Journal Entry 13:
  • Debit: Accounts Receivable (Account 12) - $5,800
  • Credit: Fees Earned (Account 41) - $5,800

October 20:

• Journal Entry 14:
  • Debit: Salaries Expense (Account 51) - $1,600
  • Credit: Cash (Account 11) - $1,600

October 24:

• Journal Entry 15:
  • Debit: Cash (Account 11) - $22,500
  • Credit: Fees Earned (Account 41) - $22,500

October 25:

• Journal Entry 16:
  • Debit: Phone Expense (Account 52) - $620
  • Credit: Cash (Account 11) - $620

October 26:

• Journal Entry 17:
  • Debit: Accounts Receivable (Account 12) - $12,000
  • Credit: Fees Earned (Account 41) - $12,000

October 28:

• Journal Entry 18:
  • Debit: Accounts Receivable (Account 12) - $9,750
  • Credit: Fees Earned (Account 41) - $9,750

October 31:

Journal Entry 19:

• Debit: T. Arget, Drawing (Account 32) - $4,500
• Credit: Cash (Account 11) - $4,500

Journal Entry 20:

• Debit: Office Equipment (Account 18) - $6,400
• Debit: Accounts Payable (Account 21) - $4,600
• Credit: Cash (Account 11) - $1,400
• Credit: Accounts Payable (Account 21) - $4,600