individual transactions for the year is omitted. Unadjusted Trial Balance information is already included in the "GL" tab through cell reference links. Use this information in the "Unadjusted TB-Dec2020" and "GL" tabs as the starting point for your work. The following additional facts were collected for use in making adjusting journal entries prior to preparing financial statements for the year ended 12/31/2020. a. The December 31 inventory count of supplies shows $700 still available. b. Six months have expired since the 12-month insurance premium of $3,600 was paid in advance. c. As of December 31, three employees have not been paid for 2 days of work at $400 per person per day. d. The company's computers, purchased on January 2nd, are expected to have a three-year life with no salvage value. e. The office furniture, also purchased on January 2nd, is expected to have a six-year life with no salvage value. f. The company earned $3,000 of their unearned revenue during the year. 2 Trial Balance 000 UN 5 Debit Credit 12.650 3,458 3,600 6,000 12.000 8.221 Accounting Solutions Co. Unadjusted Trial Balance 12/31/2020 Acct # Account Name 101 Cash 106 Accounts Receivable 126 Supplies 128 Prepaid Insurance 163 Office Furniture 164 Accumulated Depreciation - Office Furniture 167 Computer Equipment 168 Accumulated Depreciation - Computer Equipment 201 Accounts Payable 210 Wages Payable 236 Unearned Revenue 301 S. Martin Capital 302 S. Martin, Withdrawals 403 Accounting Services Revenue 612 Depreciation Expense - Office Furniture 613 Depreciation Expense - Computer Equipment 623 Wages Expense 637 Insurance Expense 640 Rent Expense 652 Supplies Expense 655 Advertising Expense 676 Mileage Expense 677 Miscellaneous Expense 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 6,350 16,500 1.913 83,508 42,685 16,850 3,125 1.850 3,190 107,321 114,579 Totals GENERAL LEDGER Cash Explanation PR DEBIT Date 31-O ACCOUNT NO CREDIT Bal Debit 101 Credit 70 Accounts Receivable Explanation PR DEBIT Date 21-Dec CREDIT 14 ACCOUNT NO Hal-Debit 12.850 105 Flal Credit 18 16 Date 20 21-Dec 20 Supplies PR Explanation DEBIT ACCOUNT NO CREDIT Bal Debit 3.A 135 Bal Credit Explanation Prepaid Insurance PR DEBIT ACCOUNT NO CREDIT Bal-Debit 3,000 128 BalCredit 21 Date 21-Dec 21 29 Date 31-Dec ation Om Fur PR DERIT ACCOUNT NO CREDIT Bal Debut 6,000 163 Bal-Credit 14 5 Date 31-Dec Accumulated Depreciation omce Furniture ACCOUNT NO Explanation PR DEBIT CREDIT Bal Debit 164 Bal Credit 3 30 40 Computer Equipment Explanation PR DEBIT Date 31-Dec ACCOUNT NO CREDIT Bar Debit 12.000 167 Bal-Credit 44 45 0 42 Accumulated Depreciation - Computer Equipment ACCOUNT NO Explanation P.R DEBIT CREDIT Bal-Debit 158 Bal-Credit Date 31-Dec 49 80 SI 12 Accounts Payable P.R DEBUT ACCOUNT NO. CREOFT Bal Debat 50 Date 58 31-Dec Explanation 201 Bl.Credit 3.221 17 Unadjusted TB-Dec 2020 GL Gen Journal-AJES Adjusted TB-Dec 2020 Worksheet Inc Stmt SOE & Bal Sht Ready GENERAL LEDGER Wages Payable P.R DEBIT no Data 01 Explanation ACCOUNT NO CREDIT Bal Debit 210 Bal Credit 82 54 Date 31-Dec Explanation Uneamed Revenge P.R DEBIT ACCOUNT NO CREDIT Bal-Debit 87 230 BalCredit 6,350 70 7 12 Date 23 31-Dec 74 Explanation S Martin Capital PR DEBIT ACCOUNT NO Bal-Debit CREDIT 301 Bal Credit 16,500 Explanation S Martin Withdrawal PER DEBIT CREDIT ACCOUNT NO Bal-Debit 1,913 302 Bal.Credit Accounting Services Revenue Explanation P.R DEBIT ACCOUNT NO CREDIT Bal-Debit 403 Bal-Credit 83,608 Depreciation Expense - Omice Furniture ACCOUNT NO Explanation P.R DEBIT CREDIT Bal-Debit 612 Bal-Credit 10 27 18 Date 79 31-Dec 20 51 82 83 84 Date 85 31-Dec 30 817 88 09 30 Date 91 92 23 90 95 96 Date 97 98 59 100 101 1021 Date 103 31-Dec 104 105 100 107 Depreciation Expense - Computer Equipment ACCOUNT NO Explanation P.R. DEBIT CREDIT Bal-Debit 613 Bal-Credit Wages Expense PER DEBIT Explanation ACCOUNT NO CREDIT Bal-Debit 42.685 623 Bal-Credit Insurance Expense ACCOUNT NO 637 GENERAL LEDGER Explanation Insurance Expense PR DEBIT ACCOUNT NO CREDIT Bal-Debit 637 Bal-Credit Rent Expense P.R DEBIT 5.40 Explanation CREDIT ACCOUNT NO Bal-Debit 16,850 Bal-Credit Explanation Supplies Expense P.R DEBIT ACCOUNT NO CREDIT Bal-Debit 652 Bal-Credit Explanation Advertising Expense P.R DEBIT 655 Bal-Credit CREDIT 10 107 108 Date 100 110 111 112 113 114 Date 115 31-Dec 118 117 118 119 120 Date 121 31-Dec 122 123 124 125 126) Date 127 31-Dec 128 129 130 131 1221 Date 133 31-Dec 134 135 136 137 138) Date 139 31-Dec 140 141 142 143 144 Date 145 146 147 148 ACCOUNT NO Bal-Debit 3,125 Explanation Mileage Expense P.R. DEBIT ACCOUNT NO CREDIT Bal-Debit 676 Bal-Credit 1,850 Miscellaneous Expense P.R DEBIT Explanation CREDIT ACCOUNT NO Bal-Debit 3,190 677 Bal-Credit Income Summary P.R. DEBIT ACCOUNT NO Bal-Debit CREDIT 801 Bal-Credit Explanation Show 323 Zoom we C D E General Journal M Name Enter your first and last name in call on the add-Out 2020" boy) GENERAL JOURNAL Page 1 Post Account Names Rel Dabe Creth Numbers Calculations Information Descens 31-Dec Depreciation Expense. Computer Equipment Accumulated Depreciation Computer Epe 813 4,000 4.000 12.000 Computer 3 year 4,000 Depreciation Expense per year "Note: The andis set as a molto to hele you with forming You do not have all of the Gen Journal-Closing JES Post Clo Worksheet in Stmt SOE 8 Bal Sht Unadjusted TB-Dec 2020 GL Gen Journal-AJES Adjusted T8-Dec 2020 Uy 2 Trial Balance H Name Oscar Gutierrez "Unadjusted TB-Dec 2020" DOGAN 6 Debit Credit 9 10 11 12 13 14 15 16 17 18 19 20 21 2 3 4 5 Accounting Solutions Co. Adjusted Trial Balance 12/31/2020 Acct # Account Name 101 Cash 106 Accounts Receivable 126 Supplies 128 Prepaid Insurance 163 Office Furniture 164 Accumulated Depreciation - Office Furniture 167 Computer Equipment 168 Accumulated Depreciation - Computer Equipment 201 Accounts Payable 210 Wages Payable 236 Unearned Revenue 301 S. Martin, Capital 302 S. Martin, Withdrawals 403 Accounting Services Revenue 612 Depreciation Expense - Office Furniture 613 Depreciation Expense - Computer Equipment 623 Wages Expense 637 Insurance Expense 640 Rent Expense 652 Supplies Expense 655 Advertising Expense 676 Mileage Expense 677 Miscellaneous Expense - Totals Acting Worth Account Names Una Trial Balance De Ant De CI Add Trial Dance DE och Income D CA 30 31 19 313 35 30 17 311 39 Note the oldest that with formatting Columtals should be called on Line 30 you do not have all of the 41 45 46 T 4 49 50 51 3582393 54 50 e Statement Accounting Solutions Co. Income Statement For Year Ended December 31, 2020 *Note: The grid is set up as a template to help you with formatting. You do not hav Reminder: The two columns DO NOT represent debits and credits. A13 - Toom f B H Accounting Solutions Co. Balance Sheet December 31, 2020 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 **Note: The grid is set up as a template to help you with vertical orientation formatting of the Classified Balance Sheet GENERAL JOURNAL Page: CJ1 VOOR Date Account Names Post Ref Debit Credit 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 80 -1 -2 "Note: The grid is set up as a template to help you with formatting. You do not have to use all of the rows. 3 Unadjusted TB-Dec 2020 GL Gen Journal-AJES Adjusted TB-Dec 2020 Worksheet Inc Stmt SOE & Bal ShtG och Accounting Solutions Co. Post-Closing Trial Balance December 31, 2020 Account Name Acct # Debit Credit & 4 5 6 7 8 9 10 11 12. 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Totals in temniate to heln you with formatting. Column totals should be calculated on Line 28. Othe