OverPriced Jeans, Inc. - Chart of Accounts Account \# Account Name \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Assets: } \\ \hline 100 & Cash-Big Banik \\ \hline 105 & Cash - Litle Bank \\ \hline 110 & Accounts Recivable \\ \hline 120 & Inventory \\ \hline 150 & Equipment \\ \hline & \\ \hline & Liabilities: \\ \hline 200 & Accounts Payable \\ \hline 210 & Note Payable - Big Bank \\ \hline 215 & Note Payable - Little Bank \\ \hline 220 & Interest Payable - Big Bank \\ \hline 225 & Interest Payable - Litle Bank \\ \hline & \\ \hline & Equity: \\ \hline 300 & Common Stock \\ \hline 305 & Retained Eamings \\ \hline & \\ \hline & Revenues: \\ \hline 400 & Sales Revenue \\ \hline & \\ \hline \end{tabular} OPJ's - March 31, 2023 Pre-Closing Trial Ealance Home Insert Draw Page Layout Formulas Data Revie Enter amounts into Do NOT copy cells Calculation of Retained Earnings as of March 31 for the Balance Sheet Retained Eamings Current Balance Plus March Net Income Retained Eamings as of March 31 for Balance Sheet OverPriced Jeans, Inc. Balance Sheet as of March 31, 2023 Assets Cash - Big Bank Cash - Little Bank Accounts Recelvable Inventory Equipment Liabilities Accounts Payable Note Payable - Big Bank Note Payable - Little Bank Interest Payable - Big Bank Interest Payable - Little Bank Total Liabilities 0.00 Equity: Common Stock Retained Eamings Total Liabilities 8 Equity 50.00 OPJ's - March 31, 2023 Post-Closing Trial Balance OverPriced Jeans, Inc. - Chart of Accounts Account \# Account Name \begin{tabular}{|l|l|} \hline \multicolumn{1}{|c|}{ Assets: } \\ \hline 100 & Cash-Big Banik \\ \hline 105 & Cash - Litle Bank \\ \hline 110 & Accounts Recivable \\ \hline 120 & Inventory \\ \hline 150 & Equipment \\ \hline & \\ \hline & Liabilities: \\ \hline 200 & Accounts Payable \\ \hline 210 & Note Payable - Big Bank \\ \hline 215 & Note Payable - Little Bank \\ \hline 220 & Interest Payable - Big Bank \\ \hline 225 & Interest Payable - Litle Bank \\ \hline & \\ \hline & Equity: \\ \hline 300 & Common Stock \\ \hline 305 & Retained Eamings \\ \hline & \\ \hline & Revenues: \\ \hline 400 & Sales Revenue \\ \hline & \\ \hline \end{tabular} OPJ's - March 31, 2023 Pre-Closing Trial Ealance Home Insert Draw Page Layout Formulas Data Revie Enter amounts into Do NOT copy cells Calculation of Retained Earnings as of March 31 for the Balance Sheet Retained Eamings Current Balance Plus March Net Income Retained Eamings as of March 31 for Balance Sheet OverPriced Jeans, Inc. Balance Sheet as of March 31, 2023 Assets Cash - Big Bank Cash - Little Bank Accounts Recelvable Inventory Equipment Liabilities Accounts Payable Note Payable - Big Bank Note Payable - Little Bank Interest Payable - Big Bank Interest Payable - Little Bank Total Liabilities 0.00 Equity: Common Stock Retained Eamings Total Liabilities 8 Equity 50.00 OPJ's - March 31, 2023 Post-Closing Trial Balance