Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted or adjusted balances. Unadjusted - General Ledger Account Cash Accounts receivable Debit Credit No. / Debit Credit No. Date Apr 30 Balance 59,465 Date Apr 30 Balance 4,490 Office supplies Debit Credit Prepaid insurance Debit Credit No. No. Date Apr 30 Balance 4,200 Date Apr 30 Balance 2,400 Prepaid rent Office equipment Debit Credit No. Debit Credit No. / Date Apr 30 Balance 9,000 Date Apr 30 Balance 34,000 1 Accounts payable Debit Credit Common stock Debit Credit No. No. Date Apr 30 Balance 600 Date Apr 30 Balance 106,000 Dividends Debit Services revenue Debit Credit No. Credit No. Date Apr 30 Balance 5,500 Date Apr 30 Balance 12.890 Utilities expense No. Debit Credit Balance Date Apr 30 435 You may view either the unadjusted or adjusted trial balance by choosing from the drop-down box below. Your choice will determine the reported values on the financial statement tabs. Unadjusted - LINKWORKS Trial Balance April 30, 2017 Account Title Credit Debit 59,465 4,490 4,200 2,400 9,000 34,000 Cash Accounts receivable Office supplies Prepaid insurance Prepaid rent Office equipment Accounts payable Common stock Dividends Services revenue Utilities expense Total 600 106,000 5,500 12,890 435 119,490 $ 119,490 Use the drop-downs to select the accounts properly included on the income statement. The unadjusted or adjusted balances will appear for each account, based on your selection. Unadjusted - LINKWORKS Income Statement For Month Ended April 30, 2019 Revenues: Expenses: Net income The unadjusted or adjusted balances will appear for each account, based on your selection. Unadjusted LINKWORKS Statement of Retained Earnings For Month Ended April 30, 2019 Retained earnings, April 1, 2019 Add: Net income Less: Dividends Retained earnings, April 30, 2019 (5,500) Unadjusted LINKWORKS Balance Sheet April 30, 2019 ASSETS Current assets: S 0 Plant assets: LIABILITIES AND EQUITY Liabilities: Equity For each adjustment, indicate the income statement and balance sheet account affected, and the impact on net income. If an adjustment caused net income to decrease, enter the amount as a negative value. Net income before adjustments can be found on the income statement tab.(Hint: Select unadjusted on the drop-down.) Show less Unadjusted - Account affecting the: Balance Sheet Impact on net income Income Statement Adjusting entry related to: a) Rent b) Insurance c) Office supplies d) Depreciation e) Unbilled fees f) Unpaid wages