July 31 Fees Earned 21,200 Wages Expense Office Rent Expense 2,940 2,550 1,375 Equipment Rent Expense Utilities Expense 1,215 Music Expense 3,610 Advertising Expense 1,500 Supplies Expense 925 Insurance Expense 225 Depreciation Expense 50 Miscellaneous Expense 1,855 Peyton Smith, Capital 4,955 DATE ACCOUNT POST. REF. DEBIT CREDIT July 31 Peyton Smith, Capital 1,750 Peyton Smith, Drawing 1,750 PS Music Post-Closing Trial Balance July 31, 2019 Debit Balances Credit Balances Cash Accounts Receivable Supplies Prepaid Insurance Office Equipment Accumulated Depreciation Office Equipment Accounts Payable LUMIIN Wages Payable Unearned Revenue Peyton Smith, Capital PS Music Adjusted Trial Balance July 31, 2019 Debit Balances Credit Balances Cash 9,945 4,150 Accounts Receivable Supplies Prepaid Insurance 275 2,475 7,500 Office Equipment Accumulated Depreciation--Office Equipment Accounts Payable 8,350 Wages Payable 140 3,600 Unearned Revenue 9,000 Peyton Smith, Capital Peyton Smith, Drawing Fees Earned 1,750 21,200 Music Expense 3,610 once Wages Expense Office Rent Expense Advertising Expense 2,940 2,550 1,500 1,375 1,215 Equipment Rent Expense 925 225 Utilities Expense Supplies Expense Insurance Expense Depreciation Expense Miscellaneous Expense 1,855 42,340 42,340