General Ledger (14 Points) Account: Cash 11 Account No: Post Balance Date Debit Credit Ref Credit Debit Jan 1 Jan1 Jan1 Jan 10 Jan 12 Jan 16 Jan 28 Jan 30 15000 00 15000-00 14500,00 12 (00.00 14500.00 12.700.00 1eco.00 109 00 .00 t,00,00 10,900,00 5 00.00 2400.00 24 00.00 1800.c0 1 1000.00 1000 Account: Accounts Receivable 12 Account No: Balance Post Date Debit Credit Ref Debit Credit 15 00 00 2750.00 1750, 00 Jan 3 Jan 25 Jon 28 1500 00 (250.00 Lo00 Account No: 14 Account: Supplies Balance Post Credit Debit Date Ref Credit Debit 2260.U0 2250 00 Jan 3 Page 5 General Ledger (Continued) 15 Account No: Prepaid Insurance Account: Balance Credit Post Credit Debit Debit Date Ref 2400.00 2100.00 Jan 16 Account No: Office Equipment Account: Balance Post Debit Credit Date Credit Ref Debit 180000 1800.00 Jan 12 21 Account: Accounts Payable Account No: Balance Post Debit Credit Date Ref Credit Debit 2250.c0 2250.00 Jan 3 Jan 6 1 450 1800 Account No: O. Benard, Capital 31 Account: Balance Post Debit Credit Date Ref Debit Credit 15000.0 I5000 C0 Jan1 1 Page 6 a paeu8 unga2 General Ledger (Continued) O. Benard, Drawing Account: 32 Account No: Balance Post Credit Debit Date Ref Debit Credit Jan 30 1000.00 lo00.00 41 Account No: Fees Earned Account: Balance Post Debit Credit Date Ref Credit Debit 15 00.00 3900.00 SI50.00 I500.00 24-00.00 1250.00 Jan 3 Jan 10 Jan 25 54 Rent Expense Account No: Account: Balance Post Credit Debit Date Ref Debit Credit 600.40 5 00,00 Jan Page 7 redit Using the general ledger balances on pages 5-7, create an unadjusted trial balance at 1/31/207 (8.25 Points) 3. UNADJUSTED TRIAL BALANCE Credit Debit Account 4. A company had prepaid insurance with a beginning balance of $9,000 and the account was debited during the year for $12,240 for premiums paid. Journalize the adjusting entry assuming the amount of unexpired prepaid insurance (what should be left in the account) at the end of the year (12/31/20x7) is $9,180. (4.85 Points) Account/Description Debit Credit Date Illustrate how the above entry will affect the accounting equation: Owner's Equity Liabilities Assets