Miller Company ADJUSTED TRIAL BALANCE December 31, 20- ACCOUNT TITLE DEBIT CREDIT 1 Cash 8,130,00 2 Accounts Receivable 3,300.00 2,750.00 10,400.00 3 Prepaid Expenses 4 Equipment 5 Accumulated Depreciation 6 Accounts Payable 7 Notes Payable 2,200.00 2.700.00 1,000.00 8. Common Stock 9,200.00 9 Retained Earnings 2,000.00 10 Dividends 4,870.00 11 Fees Earned 36,600.00 Instruction Chart of Accounts General Journal Post-Closing Trial Balance Statement Instruction TO rado . Common Stock Retained Earnings 9,200.00 2,000.00 10 Dividends 4,870.00 11 Fees Earned 36,600.00 12,450.00 4,900.00 12 Wages Expense 15 Rent Expense 14 Utilities Expense 15 Depreciation Expense 16 Miscellaneous Expense 3,475.00 2.150.00 1.275.00 53,700.00 17 Totals 55,700.00 Required: Prepare closing entries and the post-closing trial balance. Refer to the Chart of Accounts for exact wording of account titles 9 ASSETS REVENUE 11 Cash 20 41 Fees Earned 12 Accounts Receivable 11 EXPENSES 12 13 Prepaid Expenses 16 Equipment 17 Accumulated Depreciation 51 Wages Expense 52 Rent Expense 53 Utilities Expense 4 5 LIABILITIES 54 Depreciation Expense 55 Miscellaneous Expense 21 Accounts Payable 22 Notes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends 34 Income Summary Ins General Journal 9 Prepare closing entries on December 31. Refer to the Chart of Accounts for exact wording of account fitles 10 11 12 PAGE 1 JOURNAL DATE DESCRIPTION POST. REF DEBIT CREDIT 1 14 15 2 16 3 I 4 17 5 6 7 8 9 ins General Journal JOURNAL DATE 9 DESCRIPTION POST. REF: DEBIT CREDIT 10 2 11 3 12 4 13 5 14 6 15 7 16 $ 9 10 11 12 on Chart of Accounts General Journal Post-Closing Trial Balance Statement Post-Closing Trial Balance Statement Miller Company POST-CLOSING TRIAL BALANCE December 31, 20- ACCOUNT TITLE DEBIT CREDIT 1 Cash 2 Accounts Receivable 3 Prepaid Expenses 4 Equipment 5 Accumulated Depreciation 6 Accounts Payable 1 Notes Payable 8 Common Stock 9 Retained Earnings 10 Totals