prepare the unadjusted trail balance with the information given in the second picture.

a) Prepare an unadjusted trial balance at October 31, 2014. HINT: Where do you get the information needed to prepare the unadjusted trial balance? Phantom Consulting Inc. Unadjusted Trial Balance October 31, 2014 Debit Credit Totals 176,103 176,103 Note that any incorrect entries are highlighted red, but there may also be some entries missing. b) What is the next step in the accounting cycle? Prepare a post-closing trial balance Post transactions Analyze and journalize transactions Prepare adjusting entries Prepare an adjusted trial balance Prepare financial statements This is the last step Prepare closing entries F Page Gj1 F Debit Credit 95,000 95,000 Page GJ2 Debit Credit 104 104 2,400 2,400 14,240 14,240 12,800 General Journal Date Account/Explanation 1/Oct Cash Share Capital Issued shares 1/Oct Prepaid Rent Cash Prepaid for rent 1/Oct Cash Unearned Consulting Revenue... Received payment for consulting in Jadvance 2/Oct Equipment Accounts Payable Received equipment 2/Oct |Accounts Receivable.. Consulting Revenue Earned. Earned consulting revenue General Journal Date Account/Explanation 6/Oct Cash Consulting Revenue Earned. Earned and received consulting revenue 7/Oct Accounts Receivable Consulting Revenue Earned Earned consulting revenue 13/Oct Repair Expense. Cash Paid for repairs to computers 113/Oct Food and Drinks Expense Cash Paid for dinner with client 25/Oct Cash Accounts Receivable Received customer payment 12,800 100 100 13,200 130 13,200 130 13,5281 13,528) 13,528 13,528 Page GJ3 Credit F Debit 500 General Journal Date Account/Explanation $1/Oct Dividends Cash Dividends Page GJ4 Debit Credit 11,750 11,750 500 9,000 9,000 623 General Journal Date Account/Explanation k5/Oct Utilities Expense Accounts Payable Received bill for utilities expense 25/Oct Salaries Expense Cash Paid cash for salaries 26/Oct Cash Consulting Revenue Earned Earned and received consulting revenue 17/Oct Advertising Expense Accounts Payable Received bill for advertising expense 31/Oct Accounts Payable Cash Paid bill for utilities expense 623 700 700 500 500