PR 4-1A:

Beacon Signals Company maintains and repairs warning lights, such as those found on radio towers and lighthouses. Beacon Signals Company prepared the following end-of-period spreadsheet at December 31, 2019, the end of the fiscal year:

A B C D E F G Beacon Signals Company End-of-Period Spreadsheet For the Year Ended December 31, 2019 Unadjusted Adjusted Trial Balance Adjustments Trial Balance 6 Account Title Dr. Cr. Dr. Cr. Dr. Cr. 8 Cash 13,000 13,000 9 Accounts Receivable 40,500 (a) 12,500 53,000 10 Prepaid Insurance 4,200 (b) 3,000 1,200 11 Supplies 3,000 (c) 2,250 750 12 Land 98,000 98,000 13 Building 500,000 500,000 14 Accum. Depr.-Building 255,300 (d) 9,000 264,300 15 Equipment 121,900 121,900 16 Accum. Depr.-Equipment 100,100 (e) 4,500 104,600 17 Accounts Payable 15,700 15,700 18 Salaries and Wages Payable (1 4,900 4,900 19 Unearned Rent 2,100 (g) 1,300 800 20 Sarah Colin, Capital 238,100 238,100 21 Sarah Colin, Drawing 10,000 10,000 22 Fees Earned 388,700 (a)12,500 401,200 23 Rent Revenue (9) 1,300 1,300 24 Salaries and Wages Expense 163,100 ( 4,900 168,000 25 Advertising Expense 21,700 21,700 26 Utilities Expense 11,400 11,400 27 Depr. Exp.-Building (d) 9,000 9,000 28 Repairs Expense 8,850 8,850 29 Depr. Exp,-Equipment () 4,500 4,500 30 Insurance Expense (b) 3,000 3,000 31 Supplies Expense (c) 2,250 2,250 32 Misc. Expense 4,350 4,350 33 1,000,000 1,000,000 37,450 37,450 1,030,900 1,030,900