Emma Services

Trial Balance as at $31$ August $2023$

$\backslash$table$[[$Account Name,Unadjusted,Adjustment,Adjusted,Post$-$Closing$],[\backslash$table$[[$Debit$],[($RM$)]],\backslash$table$[[$Credit$],[($RM$)]],\backslash$table$[[$Debit$],[($RM$)]],\backslash$table$[[$Credit$],[($RM$)]],\backslash$table$[[$Debit$],[($RM$)]],\backslash$table$[[$Credit$],[($RM$)]],\backslash$table$[[$Debit$],[($RM$)]],\backslash$table$[[$Credit$],[($RM$)]]],[$Cash$,32,450,,,,32450,,,],[$Accounts Receivable,$16,450,,,,16450,,,],[$Supplies$,3800,,,1525,2275,,,],[$Prepaid Rent,$4800,,,2,400,2400,,,],[$Prepaid Insurance,$4500,,,375,4125,,,],[$Office Equipment,$14,000,,,,14000,,,],[\backslash$table$[[$Accumulated$],[$Depreciation $-$ OE$]],,,.,750,$$$,750,,],[$Accounts Payable,,$1300,,,,1300,,],[$Salaries Payable,,,,$175,,175,,],[$Unearned Fees,,$5500,2750,,,2750,,],[$Capital$,,45000,,,,45000,,],[$Drawing$,12500,,,,12500,,,],[$Fees Earned,,$41600,,2750,,44350,,],[$Salary Expense,$3500,,175,,3675,,,],[$Supplies Expense,,,$1525,,1525,,,],[$Rent Expense,,,$2400,,2400,,,],[$Depreciation Expense,,,$750,,750,,,],[$Insurance Expense,,,$375,,375,,,],[$Miscellaneous Expense,$1400,,,,1400,,,],[,93,400,93,400,7,975,7,975,94325,94325,,]]$Make a post$-$closing trial balance.