Prepare an adjusted trial balance.

Comprehensive Problem Aug $2023$ Target: Chart of Accounts

$11$ Cash

$12$ Accounts Receivable

$14$ Supplies

$15$ Prepaid Rent

$16$ Prepaid Insurance

$18$ Office Equipment

$19$ Accumulated Depreciation

$21$ Accounts Payable

$22$ Salaries Payable

$23$ Unearned Fees

$31$ Target, Capital

$32$ Target, Drawing

$41$ Fees Earned

$51$ Salary Expense

$52$ Rent Expense

$53$ Supplies Expense

$54$ Depreciation Expense

$55$ Insurance Expense

$59$ Miscellaneous Expense

Comprehensive Problem

Target Co$.$

Post Closing Trial Balance

September $30,2023$

$\backslash$begin$\{$tabular$\}\{$lrr$\}$

Cash & $21,300$ & $\backslash \backslash$

Acco

Comprehensive Problem

Aug $2023$ Target had the following transactions occurred in October $2023$:

Oct $1$ Received $$8,800$ cash for fees earned for jobs completed.

$1$ Received cash from clients on account, $$1,250.$

$2$ Paid three months$$ rent on a lease on storage unit, $$5,400.$

$2$ Paid September electricity bill, $$775.$

$5$ Purchased supplies on account, $$3,250.$

$6$ Paid $$1,600$ technician salary, including the amount owed at the end of September.

$8$ Billed customers for services provided on account $$9,200.$

$9$ Paid $$3,000$ on account.

$10$ Paid cash for advertising $$350.$

$12$ Received cash from customers as an advance payment for services to be provided in the future and recorded as unearned fees, $$8,000.$

$14$ Received cash from customers on account, $$2,500.$

$17$ Paid cash for supplies, $$275.$

$19$ Billed customers for services provided on account, $$5,800$

$20$ Paid technician salary, $$1,600.$

$24$ Received $$22,500$ cash for fees earned for jobs completed.

$25$ Paid phone bill for the month, $$620.$

$26$ Received cash from customers on account, $$12,000.$

$28$ Billed customers for services provided on account, $$9,750.$

$31$ T$.$ Arget withdrew $$4,500$ for personal use.

$31$ Purchased new office equipment for $$6,400$ paying $$1,400$ cash and the remainder on account.