D5S fx Formula B C D 1 2 JBT, Inc. Trial Balance For the year ended 12/31/XX 3 Credit Account 6 Cash 7 Accounts Receivable 8 Supplies 9 Equipment Debit 15,000 8,600 1,500 13,000 750 10 Accumulated Depreciation - Equipment 11 Building 40,000 2,000 6,500 2,300 2,000 400 12 Accumulated Depreciation - Building 13 Accounts Payable 14 Salaries Payable 15 Unearned Revenue 16 Dividends 17 Common Stock 18 Retained Earnings 19 Service Revenue 20 Utility Expense 21 Rent Expense 22 Supplies Expense 23 Depreciation Expense - Building 24 Depreciation Expense - Equipment 25 Salary Expense 10,000 45,000 16,900 400 1,000 2,500 500 250 2,300 85,450 26 85,450 27 28 29 30 Title Paste > BIU Format he = = = Merge & Center D55 fx Formula C D E 28 29 30 31 Title Title Title 32 Amount 33 34 Revenues 35 36 Expenses: 37 + 38 39 Title Title Title Title Title Title Amount Amount Amount Amount Amount Amount H0 #2 #3 Total Expenses 34 Title Formula Formula 95 6 7 18 Title Title Title 49 50 51 52 Retained Earnings, January 1 53 Title Title Amount Amount Amount Formula 54 55 Retained Earnings, December 31 56 57 58 Title COM LOL Copy Merge & Center A Paste BIU Format D55 Xfx Formula C D 57 58 Title Title Title 59 60 B6 B7 B8 25,100 61 62 Assets 63 Current 64 A6 65 AZ 66 A8 67 Total Current 68 69 PP&E 70 Title 71 Title 22 73 Title 74 Title 75 76 Total PP&E 77 Total Assets Amount Amount Formula Amount Amount Formula Formula Formula 78 79 80 Liabilities: 81 Current 82 Title 83 Title 84 Title Amount Amount Amount D55 fx Formula B D 9 Amount Amount Amount Formula o Liabilities: 1 Current 2 Title 3 Title 4 Title s Total Current 6 Stockholder's Equity - Title 8 Title 9 Total Equity o Total Liabilities and Equity Amount Amount Formula Formula 11 2 03 95 6 97 38 39 00 01 .02 03 104 105 106 107