Miller Company Adjusted Trial Balance December 31

Line Item Description	Debit	Credit
Cash	8,130
Accounts Receivable	3,300
Prepaid Expenses	2,750
Equipment	10,400
Accumulated Depreciation		2,200
Accounts Payable		2,700
Notes Payable		1,000
Common Stock		9,200
Retained Earnings		2,000
Dividends	4,870
Fees Earned		36,600
Wages Expense	12,450
Rent Expense	4,900
Utilities Expense	3,475
Depreciation Expense	2,150
Miscellaneous Expense	1,275
Total	53,700	53,700

Question Content Area

Journalize the closing entries. If an amount box does not require an entry, leave it blank.

blank	Account	Debit	Credit
blank	Accounts ReceivableCashFees EarnedSalary ExpenseSupplies	- Select -	- Select -
	Accounts ReceivableCashCommon StockWages ExpenseSupplies	- Select -	- Select -
	Accounts ReceivableCashCommon StockRent ExpenseSupplies	- Select -	- Select -
	Accounts ReceivableCashCommon StockUtilities ExpenseSupplies	- Select -	- Select -
	Accounts ReceivableCashCommon StockDepreciation ExpenseSupplies	- Select -	- Select -
	Accounts ReceivableCashCommon StockMiscellaneous ExpenseSupplies	- Select -	- Select -
	Accounts ReceivableCashCommon StockRetained EarningsSupplies	- Select -	- Select -
blank	Accounts ReceivableCashCommon StockRetained EarningsSupplies	- Select -	- Select -
	Accounts ReceivableCashCommon StockDividendsSupplies	- Select -	- Select -

Question Content Area

Prepare the post-closing trial balance. If an amount box does not require an entry, leave it blank.

Miller Company Post-Closing Trial Balance December 31

Line Item Description	Amount	Amount
Accumulated DepreciationCashFees EarnedNotes PayableRetained Earnings	- Select -	- Select -
Accounts PayableAccounts ReceivableAccumulated DepreciationNotes PayableRetained Earnings	- Select -	- Select -
Accounts PayableNotes PayablePrepaid ExpensesRetained EarningsWage Expense	- Select -	- Select -
Accounts PayableDepreciation ExpenseDividendsEquipmentRetained Earnings	- Select -	- Select -
Accounts ReceivableAccumulated DepreciationCashMiscellaneous ExpensePrepaid Expenses	- Select -	- Select -
Accounts PayableAccounts ReceivableCashFees EarnedRent Expense	- Select -	- Select -
Accounts ReceivableCashCommon StockEquipmentNotes Payable	- Select -	- Select -
Accounts ReceivableCashCommon StockEquipmentNotes Payable	- Select -	- Select -
Accounts ReceivableCashDividendsRetained EarningsWage Expense	- Select -	- Select -
Total	Total	Total