KINGBIRD COMPANY Worksheet For The Month Ended September 30, 2020 Trial Balance Adjusted Trial Balance Debit Credit Debit Credit Cash 40,000 40,000 Supplies 21,200 4,462 Prepaid Insurance 31,900 4,240 Land 88,200 88,200 Equipment 128,200 128,200 Accumulated Depreciation-Equipment 38,800 45,820 Accounts Payable Unearned Service Revenue Mortgage Payable 17,200 17,200 3,400 681 55,200 55,200 Common Stock Retained Earnings, Sept. 1, 2020 117,900 117,900 2,000 2,000 Dividends 14,000 14,000 Service Revenue 284,700 287,419 Salaries and Wages Expense 108,300 108,300 Maintenance and Repairs Expense 33,100 33,100 Advertising Expense 9,400 9,400 Utilities Expenses 19,500 19,500 Property Tax Expense 18,700 19,440 Interest Expense 6,700 11,540 Totals 519,200 519,200 Insurance Expense 27,660 Supplies Expense 16,738 Interest Payable 4,840 Depreciation Expense 7,020 Property Tax Payable 740 Totals 531,800 531,800 Prepare a post-closing trial balance. Total KINGBIRD COMPANY Post-Closing Trial Balance $ $ Debit Credit $