January 31, 2022 Pre-closing Trial Balance before final adjusting entries Credit Debit 26,000 1,000 54,000 Account Cash Supplies Equipment Accumulated Depreciation Unearned Revenue Note Payable Interest Payable Common Stock Retained Earnings Revenues Supplies Expense Wage expense Depreciation expense Interest expense Income tax expense Totals 8,000 12,000 4,000 40 28,000 17,100 31,000 640 18,000 500 100,140 100,140 Additional facts: 1 The Unearned Revenue is for services provided proportionately over time from January 1 through June 30, 2022 (6 months). 2 The Note Payable originated on Nov. 1, 2021. Annual interest is 6%. Note and interest to be paid on Feb. 28, 2022 (4 month maturity). 3 Bi-weekly wages of $12,000 for a 5-day work work were last paid on Friday, January 21. The next bi-weekly payment is on Friday, Feb. 4. Jan. 31 is a Monday 4 The income tax rate is 20%. Taxes are paid in cash at the end of each calendar quarter Journal entries for the additional facts: Account name Debit $ Credit $ 1 Dr. Cr. 2 Dr. Cr. 3 Dr. Cr. 4 Dr. Cr