CREATE THE JANUARY 31, 2018 UNADJUSTED TRIAL BALANCE FOR THE FOLLOWING JOURNAL EQUATIONS

a.

1/1/18

Office Supplies

350

Accounts Payable

350

To record on credit payment for office supplies

b.

1/1/18

Prepaid Insurance

1800

Cash

1800

To record purchase of 24-month insurance for cash

c.

1/1/18

Computer Equipment

2100

Accounts Payable

2100

To record purache of computer equipment

d.

1/5/18

Merchandise Inventory

1275

Accounts Payable

1275

To record purchase of merchandis for resale

e.

1/8/18

Accounts Payble

2100

Sales Discount

42

Cash

2058

To record full payment for computer equipment

f.

1/10/18

Accounts Payable

350

Cash

350

To record full payment for office supplies

g.

1/12/18

Unearned Revenue

5000

Sales Revenue

5000

To record delivery of interior layout

h.

1/14/18

Accounts Receivable

18,500

Sales Revenue

18,500

To record project completed and billed to customer

i.

1/16/18

Wages Expense

4225

Payroll taxes expense

1055

Cash

5280

To record wage and tax payment

j.

1/18/18

Cash

30

Office Supplies

30

To record refund of items returned from Jan. 1

k.

1/20/18

Cash

5000

Accounts Receivable

5000

To record payment of work

l.

1/24/18

Cash

275

Sales Revenue

275

To record sale of side table

m.

1/26/18

Accounts Payable

200

Merchandise Inventory

200

To record inventory returned to supplier

n.

1/30/18

Cash

9250

Accounts Receivable

9250

To record partial payment for invoice on Jan. 14

	january 1, 2018 Beginning Balances
Description	Debit	Credit
Cash	95,349.00
Accounts Receivable	7,250.00
Inventory	4,898.00
Prepaid Insurance	3,250.00
Prepaid Rent	1,750.00
Building
Computers & Software	2,740.00
Accumulated Dep Comp		411.00
Furniture & Fixtures	5,775.00
Accumulated Dep F&F		619.00
Land
Machinery & Equipment
Accumulated Dep M&E
Accounts Payable		1,600.00
Payroll Tax Payable		1,055.00
Sales Tax Payable		250.00
Unearned Revenue		5,000.00
Line of Credit
Notes Payable
Wages Payable		4,225.00
Peters, J., Capital		1,000.00
Peters, M., Capital		1,000.00
Retained Earnings		105,852.00
Designing Revenue
Furnishing Sales
Cost of Goods Sold
Vendor Compensation
Contract Labor Expense
Materials Expense
Supplies Expense
Wages Expense
Depreciation Expense
Insurance Expense
Office Rent Expense
Office Supplies Expense
Payroll Tax Expense
Postage Expense
Small Tools Expense