For the past several years, Dustin Larkin has operated a part$-$time consulting business from his home. As of June $1,2013,$ Dustin decided to move to rented quarters and to operate the business, which was to be known as Quixote Consulting, on a full$-$time basis. Quixote Consulting entered into the following transactions during June: Prepare an Unadjusted Trial Balance for June in the space below.

No

Date Description$($Account Name$)$ PR Debit Credit

$1-$Jun Cash $1110,000$

Accounts Receivable $121,500$

Supplies $141,250$

Office Equipment $187,500$

Dustin Larkin Capital $3120,250$

Transfer of assets to new company

Prepaid Rent $154,500$

Cash $114,500$

Prepaid rent for $3$ months

$2-$Jun Prepaid Insurance $161,800$

Cash $111,800$

Current premium for property and casualty

$4-$Jun Cash $113,000$

Unearned Fees $233,000$

Advance payment for services to be rendered

$5-$Jun Office Equipment $181,800$

Accounts Payable $211,800$

Additional equipment purchased on account

$6-$Jun Cash $11800$

Accounts Receivable $12800$

Cash payment for services provided on account

$10-$Jun Miscellaneous Expense $59120$

Cash $11120$

Newspaper advertisement

$12-$Jun Accounts Payable $21800$

Cash $11800$

Payment for office equipment bought on account Jun $5$

Accounts Receivable $122,250$

Fees Earned $412,250$

Fees earned for services provided on account

$14-$Jun Salaries Expense $51400$

Cash $11400$

$2$ week salary expense

$17-$Jun Cash $113,175$

Fees earned $413,175$

Cash earned from services provided Jun $1-16$

$18-$Jun Supplies $14750$

Cash $11750$

Purchase of supplies for cash

$20-$Jun Accounts Receivable $121,100$

Fees earned $411,100$

Fees earned on account for services provided Jun $13-20$

$24-$Jun Cash $111,850$

Fees earned $411,850$

Cash earned for services provided Jun $17-24$

$26-$Jun Cash $111,600$

Accounts Receivable $121,600$

Cash payment for services provided on account

$27-$Jun Salaries Expense $53400$

Cash $11400$

$2$ week salary expense

$29-$Jun Miscellaneous expense $59130$

Cash $11130$

June telephone expense

$30-$Jun Miscellaneous expense $59200$

Cash $11200$

June Electricity expense

Cash $112,050$

Fees earned $412,050$

Cash earned for services provided Jun $25-30$

Accounts Receivable $121,000$

Fees earned $411,000$

Fees earned on account for services provided Jun $20-30$

Dustin Larkin, Drawing $324,500$

Cash $114,500$

Withdrawal for personal use

Prepare in table formatting for the following:

Adjusting Entries

Post adjusting entries to the general ledger

Prepare an adjusted trial balance

Prepare a financial statement

Prepare closing entries

Prepare post closing trial balance