Darbys Lamp Company Post-Closing Trial Balance December 31, 2024 Balance Account Debit Credit Cash 260,452 Accounts Payable 0 Sales Revenue Accounts Receivable 311,248 Darbys, Capital 1,950,516 Cost of Goods Sold Merchandise Inventory 406,811 Darbys, Withdrawals Salaries Expense-Selling Office Supplies Utilities Expense-Selling 90 Warehouse Supplies 415 Total Cash Accounts Payable Sales Revenue Bal. 260,452 O Bal. 3,603,960 Bal. Bal. 260,452 O Bal. 3,603,960 Bal. Clos. (1) 3,603,960 Bal. 260,452 O Bal. O Bal. Accounts Receivable Darbys, Capital Cost of Goods Sold Bal. 311,248 365,100 Bal. Bal. 1,468,500 Adj. c 189 Bal. 311,248 Bal. 1,468,689 Clos. 365,100 Bal. Clos. 70,000 1,655,416 (3) Clos. 1,468,689 (2) Bal. 311,248 1,950,516 Bal. Bal. Merchandise Inventory Darbys, Withdrawals Salaries ExpenseSelling Bal. 407,000 Bal. 70,000 Bal. 243,000 189 Adj. c Bal. 406,811 Bal. 70,000 Bal. 243,000 Clos. 70,000 (4) Clos. 243,000 (2) Bal. 406,811 Bal. Bal. 0 Office Supplies Utilities Expense-Selling Income Summary Clos. 1,948,544 3,603,960 (1) Bal. 690 Bal. 33,968 Clos. (2) Clos. (3) Adj. 600 b. 1 1,655,416 Office Supplies Utilities ExpenseSelling Income Summary Clos. 1,948,544 3,603,960 (1) Bal. 690 Bal. 33,968 Clos. (2) Clos. (3) Adj. 600 b. 1 1,655,416 Bal. 90 O Bal. Bal. 33,968 Clos. 33,968 (2) Bal. 90 Bal. 0 Warehouse Supplies Supplies Expense-Selling Bal. 890 0 Adj. 475 b.2 Bal. Adj. b.2 475 Bal. 415 Bal. 475 Clos. 475 (2) Bal. 415 Bal. 0 Land Depreciation Expense-Selling Bal. 25,000 Bal. 0 Adj. a 27,300 Bal. 25,000 Bal. 27,300 Clos. 27,300 (2) Bal. 25,000 Bal. 0 Building Salaries Expense-Administrative Bal. 760,000 Bal. 131,000 Building Salaries Expense-Administrative Bal. 760,000 Bal. 131,000 Bal. 760,000 Bal. 131,000 Clos. 131,000 (2) Bal. 760,000 Bal. Office Furniture and Equipment Overview, question 1 of 1, 1 complete nse-Administrative Bal. 130,000 Bal. 25,312 Bal. 130,000 Bal. 25,312 Clos. 25,312 (2) Bal. 130,000 Bal. 0 Warehouse Fixtures Supplies Expense-Administrative Bal. 350,000 0 Bal. Adj. b.1 600 Bal. 350,000 Bal. 600 Clos. 600 (2) Bal. 350,000 Bal. Accumulated Depreciation Depr. Expense-Administrative Bal. 0 248,000 Bal. 45,500 Adj. a Adj. a 18,200 293,500 Bal. Bal. 18,2001 Bal. 760,000 Bal. 131,000 Clos. 131,000 (2) Bal. 760,000 Bal. Office Furniture and Equipment 130,000 Utilities Expense-Administrative Bal. 25,312 Bal. Bal. 130,000 Bal. 25,312 Clos. 25,312 (2) Bal. 130,000 Bal. 0 Warehouse Fixtures Supplies Expense-Administrative Bal. 350,000 0 Bal. Adj. b.1 600 Bal. 350,000 Bal. 600 Clos. 600 (2) Bal. 350,000 Bal. Accumulated Depreciation Depr. Expense-Administrative 248,000 Bal. Bal. 0 45,500 Adj. a Adj. a 18,200 293,500 Bal. Bal. 18,200 Clos. 18,200 (2) 293,500 Bal. Bal. 0