ECHO SYSTEMS Unadjusted Trial Balance November 30, 2017 Acct No. 101 Cash 106 Accounts receivable.. 126 Computer supplies.. 128 Prepaid insurance 131 Prepaid rent 163 Office equipment 167 Computer equipment 201 Accounts payable 301 Mary Graham, capital 302 Mary Graham, 403 Computer services revenue 623 Wages expense 655 Advertising expense 676 Mileage expense... 684 Repairs expense, computer 699 Charitable donations expense. Account Title Debit Credit $ 70,340 18,900 4,560 4,320 9,000 18,000 36,000 144,000 withdrawals... 10,800 4.200 40,950 3,720 2,200 1,410 500 Totals 184,950 $184.950 Using the above balances to do the entries for the month of December (Part 1 page 229). Followed by part 2, 34 and 5 Step 1: Enter the transactions in general journal for the month of December (Part 1 page 229) Step 2: Posting in ledger Step 3: Do the unadjusted trail balance using the balances from the ledger. Step 4: Adjustments (Part 2). Using the general journal Step 5: Post the Adjustments in the ledger Step 6: Prepare the Adjusted trial balance (part 3 p.229) Step 7: Prepare the financial statements (part 4 and 5. P. 229) Step 8: Closing entries using general journal and post them in ledger (chapter 4 p.307) Step 9: Prepare the post-closing trial balance