MODULE 4 CHECKPOINT Name F. Gordon Gardening had the following adjusted trial balance on December 31, 2020: DR CR Cash 7,250 Accounts Receivable 1,360 Supplies 2,100 Prepaid Rent 1,400 Building 50,000 Accum. Depr. - Building 6,000 Equipment 24,000 Accum. Depr. - Equipment 8,000 Land 12,000 Accounts Payable 1,180 Interest Payable 20 Salaries Payable 480 Unearned Gardening Revenue 1,100 Notes Payable (60-day) 300 Notes Payable (5-year) 40,000 Common Stock 30,000 Retained Earnings 8,330 Dividends Declared 2,000 Gardening Revenue 9,700 Landscaping Revenue 11,400 Salaries Expense 8,200 Rent Expense 1,800 Supplies Expense 4,100 Depreciation Expense 600 Insurance Expense 900 Utilities Expense 600 Interest Expense 200 Totals 116,510 116,510 REQUIRED: A Compute the following amounts: Total Revenues Total Assets Total Expenses Total Current Liabilities Net Income Total Long-Term Liabilities Total Retained Earnings Total Liabilities Total Current Assets Total Stockholders' Equity Total Plant Assets Total Liabilities & Stockholders' Equity GUNUKALUUUTA Date Account Titles DR CR Post your closing entries from Part B to the attached set of T-accounts. What would be the totals on the post-closing trial balance? Debit Total Credit Total MODULE 4 CHECKPOINT PROBLEM CASH 7.250 EQUIPMENT 24,000 UNEARNED GARDENING REVENUE 1,100 GARDENING REVENUE DEPRECIATION EXPENSE 19,700 Bal Bal 600 Bal Bal Ral ACCOUNTS RECEIVABLE Bal 1,360 ACCUM. DEPR - EQUIP. 8,000 Bal NOTES PAYABLE (60-day) 1300 Bal LANDSCAPING REVENUE 11,400 INSURANCE EXPENSE 900 Bal Bal SUPPLIES 2,100 LAND 12,000 NOTES PAYABLE (5-yr) 40,000 Bal Bal SALARIES EXPENSE 8.200 UTILITIES EXPENSE 600 Bal Bal Bal RENT EXPENSE PREPAID RENT 1,400 ACCOUNTS PAYABLE 1,180 COMMON STOCK 30,000 INTEREST EXPENSE 200 Bal Bal Bal Bal Bal 1,800 INCOME SUMMARY BUILDING 50,000 INTERST PAYABLE 120 RETAINED EARNINGS 8,330 SUPPLIES EXPENSE 4.100 Bal Bal Bal Bal ACCUM. DEPR. - BLDNG 16,000 SALARIES PAYABLE 480 DIVIDENDS DECLARED Bal Bal 2,000 Bal