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Credit $200 7,400 Debit Cash $8,000 Accounts Receivable 3,200 Office Supplies 500 Prepaid Rent 1,800 Office Furniture 4,800 Accumulated Depreciation, Furn. Accounts Payable Salaries Payable

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Credit $200 7,400 Debit Cash $8,000 Accounts Receivable 3,200 Office Supplies 500 Prepaid Rent 1,800 Office Furniture 4,800 Accumulated Depreciation, Furn. Accounts Payable Salaries Payable Unearned Revenue Jed Leipzig, Withdraw 2,000 Jed Leipzig, Capital Consulting Revenue Salaries Expense 3,700 Insurance Expense Rent Expense Supplies Expense Depreciation Expense $24,800 1,000 10,200 6,000 800 $24,800 14. Prepare closing entries for December without explanations from the above trial balance, Remember that there are closing entries for the Revenue, Expense, Capital and Withdrawals accounts. Ingnore the adjustments in questions 1 to 6

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