Create T-Accounts ledger

Foster Consulting Unadjusted Trial Balance December 31, 2021 Debit Credit Cash $ 76,000 Accounts receivable $ 105,000 Supplies 5,000 Prepaid Insurance 3,600 Prepaid Rent 8,000 Equipment 20,000 Accumulated depreciation 4,000 Accounts Payable 22,000 Unearned Service Revenue 5,000 Note payable 15,000 Owner's Capital 86,400 Owner's Drawings 25,000 Service Revenue 131,000 Salaries Expense 20,000 Interest Expense 800 $ 263,400 $ 263,400 Information regarding adjustments: Unearned revenue earned $ 2,000 Supplies remaining $ 3,500 Depreciation expense 1,000 Accrued salaries 6,000 Prepaid insurance expired 300 Rent incurred this period $ 2,000 Utility bill received but not yet paid $ 300