Part 4 - Trial Balance (LO3-2) - Prepare a trial balance from the information in the general ledger. Some accounts will not have postings until after adjusting entries have been recorded. Credit Trial Balance December 31, 2019 Account Debit Cash 89,131 Accounts Receivable 16,800 Allowance for Uncollectible Accounts Inventory 5347.50 Supplies 1,000 Pre-Paid Rent 24,000 Note Receivable 16,800 Equipment 25,000 Vehicle Accumulated Depreciation Accounts Payable Notes Payable Deferred (Unearned Revenue) Salaries Payable Interest Payable Common Stock Dividends 1.0ool Retained Earnings (Beginning) Service Revenue Sales Revenue 30,000 2,400 130,000 2,400 37,800 4,000 Salaries Expense Supplies Expense Cost of Goods Sold Depreciation Expense Loss on Sale Bad Debt Expense Interest Expense Total 17,437.50 750 1,250 s 202.600 S 202,600 a correctly. 300 Adjusted Trial Balance December 31, 2019 Account Debit Credit Cash 89,131 Accounts Receivable 16,800 Allowance for Uncollectible Accounts Inventory Supplies 400 Pre-Paid Rent 22,000 Note Receivable 16,800 Equipment 25,000 Vehicle Accumulated Depreciation 350 Accounts Payable Notes Payable 30,000 Deferred (Unearned Revenue) 1,440 Salaries Payable 1,000 Utilities Payable Interest Payable 150 Income Tax Payable 2,674.25 Common Stock 130.000 Dividends 1,000 Retained Earnings (Beginning) Service Revenue 3,360 Sales Revenue 37,800 Sales Disc Salaries Expense 5.000 Supplies Expense Cost of Goods Sold 17,437 Depreciation Expense (Total) 1,100 Rent Expense 2,000 Utility Expense 300 Bad Debt Expense 504 Income Tax Expense 2,674.25 Interest Expense Loss on Sale Total $ 207,578.25 $ 207,578.2 Part 5 - Adjusting journal Entries -(L03-3) - Record the adjusting entries to the general journal Adj-1 Dec. 31 Adj-2 Dec. 31 Adj-3 Dec. 31 Adj-4 Dec. 31 Adj-5 Dec. 31 Adj-6 Dec. 31 Adj-7 Dec. 31 Adj-8 Dec. 31 Adj.9 Dec. 31 Part 6- GENERAL LEDGER Post Adjusting Journal Entries and Ending balances to the general ledger accounts. Multi-Step Income Statement For the Year Ended December 31, 2019 Revenue: Total Revenue Less: Gross Profit Expenses: Salaries Expense Supplies Expense Depreciation Expense Rent Expense Utility Expense Bad Debt Expense Total Operating Expenses Operating Income Income Before Income Taxes Income Tax Expense 21% rate round to nearest whole dollar Net Income art 9- Prepare the end of the year Statement of Stockholders' Equity (LO3-4). Statement of Stockholders' Equity For the year ended Dec. 31, 2019 Total Stockholder's Common Stock Retained Earnings d s d s Equity Beginning Balances s Issued Stock Net Income Dividends Ending Balances $ Part 10 - Prepare the end of year Balance Sheet (LO3-4). Balance Sheet December 31, 2019 Assets Liabilities Current Assets: Current Liabilities Total Current Assets Total Current Liabilities Long-Term Assets: Long-Term Liabilities Total Liabilities Less: Stockholders' Equity: Total Long-Term Assets $ Common Stock Retained Earnings Total Stockholders' Equity Total Assets Total Liabilities and Stockholders' Equity