It's an unadjusted trial balance in the format below

Demonstration Problem Presented below is the unadjusted trial balance of the Heller Company as of September 30 1995 The following data concern adjustments that must make as of 30, 1. on September 1 1995 Heller paid a 3-year fire insurance building was purchased on September 1 1995 and is policy premium in expected to last 15 purchased on September 1, 1995, The office years 3 and is expected to last 5 years. in advance of 4. Heller received $1,800 from a customer performed evenly September 1 1995 for services to be 5. over the next 24 months. employee has earned of September 30 1995 Heller's one $150 which has not yet been paid Demonstration Problem Presented below is the unadjusted trial balance of the Heller Company as of September 30 1995 The following data concern adjustments that must make as of 30, 1. on September 1 1995 Heller paid a 3-year fire insurance building was purchased on September 1 1995 and is policy premium in expected to last 15 purchased on September 1, 1995, The office years 3 and is expected to last 5 years. in advance of 4. Heller received $1,800 from a customer performed evenly September 1 1995 for services to be 5. over the next 24 months. employee has earned of September 30 1995 Heller's one $150 which has not yet been paid