DEBIT DOCTORS, INC. ADJUSTED TRIAL BALANCE DECEMBER 31, 2017 40,585 3,500 110 900 180 54,000 36,000 Cash Accounts receivable Office supplies Prepaid rent Unexpired Insurance Office Equipment Accumulated depreciation: Office equipment Accounts payable Interest payable Income taxes payable Note payable Unearned retainer fees Salaries payable Capital stock Retained earnings Dividends Client fees earned Office supplies expense Depreciation expense: office equipment Rent expense Insurance expense Salaries expense Interest expense income tax expense Totals 1.400 420 2,350 9,000 1,000 1.900 30,000 6.000 1,000 66,000 800 9,000 6,075 1,000 29,000 420 7.500 154,070 $ $ 154,070 Instructions 3. Prepare the closing entries at December 31, 2017 4. Prepare the retained earnings statement (only) as of December 31, 2017 2