Miller Company ADJUSTED TRIAL BALANCE December 31, 20- ACCOUNT TITLE DEBIT CREDIT 1 Cash 8,130.00 2 Accounts Receivable 3,300.00 3 Prepaid Expenses 2,750.00 10,400.00 2,200.00 2,700.00 1,000.00 9,200.00 2,000.00 4 Equipment 5 Accumulated Depreciation 6 Accounts Payable 7 Notes Payable 8 Common Stock 9 Retained Earnings 10 Dividends 11 Fees Earned 12 Wages Expense 13 Rent Expense 14 Utilities Expense 15 Depreciation Expense 16 Miscellaneous Expense 4,870.00 36,600.00 12,450.00 4,900.00 3,475.00 2,150.00 1,275.00 17 Totals 53,700.00 53,700.00 CHART OF ACCOUNTS Miller Company General Ledger ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 13 Prepaid Expenses 16 Equipment 17 Accumulated Depreciation EXPENSES 51 Wages Expense 52 Rent Expense 53 Utilities Expense LIABILITIES 21 Accounts Payable 54 Depreciation Expense 55 Miscellaneous Expense 22 Notes Payable EQUITY 31 Common Stock 32 Retained Earnings 33 Dividends Prepare closing entries on December 31. Refer to the Chart of Accounts for exact wording of account titles PAGE 1 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST RII DEBIT CREDIT ASSETS LIABILITIES EQUITY 1 Dec 31 Dec 31 Dec 31 4 Dec. 31 Dec. 31 6 Dec. 31 7 Dec 31 3 Dec 31 Dec 31 Prepare the post-closing trial balance. 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 7 Notes Payable 8. Common Stock 9 Retained Earnings 10 Totals