Ledger accounts, adjusting entries, financial statements, and closing entries; optional spreadsheet Instructions Chart of Accounts Labels and Amount Descriptions Instructions Work Sheet Journal Ledger The unadjusted trial balance of Lakota Freight Co. at March 31, 20Y4, the end of the year, follows: Lakota Freight Co. UNADJUSTED TRIAL BALANCE March 31, 20Y4 ACCOUNT TITLE DEBIT CREDIT 1 Cash 10,000.00 2 Supplies 31,000.00 3 Prepaid Insurance 3,600.00 4 Equipment 100,000.00 s Accumulated Depreciation-Equipment 25,000.00 6 Trucks 60,000.00 7 Accumulated Depreciation-Trucks 15,000.00 Accounts Payable 5,000.00 9 Common Stock 10 Retained Earnings 11 Dividends 32,000.00 50,700.00 15,000.00 12 Service Revenue 160,000.00 11 Wages Expense 44,000.00