CREATE THE SEPTEMBER 31, 2018 UNADJUSTED TRIAL BALANCE 1 Date Account Title 2 Sep-01 Office Supplies Accounts Payable Debit $ Credit 250 3 $ 250 5 $ 2,850 Sep-01 Prepaid Insurance Cash $ 2,850 975 Sep-01 Desktop Computer Accounts Payable $ 975 9 10 $ 2,700 Sep-05 Merchandise Inventory Accounts Payable $ 2,700 12 13 14 $ 2,700 15 16 Sep-09 Accounts Payable Merchandise Inventory Cash $ $ 54 2,646 Sep-10 Accounts Payable 250 Cash 250 $ 5,800 Sep-12 Money received in advance Service Revenue $ 5,800 $ 13,800 25 Sep-14|Accounts Receivable Service Revenue $ 13,800 $ Sep-16 Wages Taxes Payable Cash 4,525 905 29 $ 5,430 $ 22 31 32 33 Sep-18 Cash Office Supplies $ 22 3,940 Sep-20 Cash | Accounts Receivable 35 $ 3,940 $ 375 Sep-24 Cash | Sales $ 375 37 38 39 40 $ 150 Cost of Goods Sold Merchandise Inventory 150 675 Sep-26 Accounts Payable | Merchandise Inventory $ 675 45 46 Sep-30 Cash $ 6,900 Accounts Receivable 1$ 6,900 49 $ 228 Sep-30 Supplies Expense | Office Supplies $ 228 52 | $ 119 Sep-30 Insurance Expense Prepaid Insurance $ 119 55 $ 16 56 Sep-30 Depreciation Expense Accumulated Depreciation $ 16