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Grace's Diner, Inc. Trial Balance | For the Period 0' II 'I, ZINE-March 31, 2020 Account Unadjusted Trial Balance Adjustl Entries Adjusted Trial Blanoe Income Statement Balance Sheet Number Account Debit Credit Debit Credit Debit Credit Debit Credit Credit 100 Cash 110 Accounts receivable 120 Food Inventory 125 Supplies 130 Prepaid rent 135 Prepaid insurance 140 Delivery Van 150 Equipment and fixtures 155 Accumulated depreciation 160 Security deposit 21o Accounts payable 220 Notes payable 230 Gift certificates 240 Interest payable 300 Common stock 310 Retained earnings 400 Sales revenue 500 Cost ot Goods Sold 600 Advertising expense 610 Salaries expense 620 Supplies expense 630 Rent expense 64o Depreciation expense 650 Interest expense 660 Insurance expense 665 Licenses and tees 670 Telephone expense 675 Printing expense 680 Repairs expense 685 Utilties Expense 690 Unitorm expense 695 Cleaning & rnainenance expense 700 Dividends 750 Income Sumrrlary Net Income Totals Grace's Diner, Inc. Account Balances For Year Ended March 31, 2019 Debit Credit Cash 7,885 Accounts receivable 880 Food Inventory 2,850 Supplies 975 Prepaid rent - Prepaid insurance 4,200 Delivery Van 35,000 Equipment and Fixtures 26,000 Accumulated depreciation 5,500 Security deposit 3,000 Accounts payable 3,200 Notes payable 47,160 Gift Certificates 300 Interest payable 600 Common stock 20,000 Retained earnings 4,030 Sales revenue 391,360 Cost of Goods Sold 251,294 Advertising expense 2,550 Salaries expense 80,700 Supplies expense 5,100 Rent expense 18,000 Depreciation expense 5,500 Interest expense 3,821 Insurance expense 4,800 Licenses and fees 1,750 Telephone expense 2,250 Printing expense 2,200 Repair expense 820 Utilities expense 3,780 Uniform expense 1,125 E Cleaning & maintenance expense 3,640 Dividends