prepare the unadjusted trial balance as of December 31 by making the dec adjustments

Zoom 100 Selection Page Break Page Custom Gridlines Headings Preview Layout Views Workbook Views Zoom Show x f Cost of Goods Sold C33 Debit Credit 1 December JEs 2 Date Account Title Land Cash 500,000 1-Dec 100,000 44,100 Accounts Receivable (45000296)-45000 Sales Revenue 3-Dec 44,100 10 23,500 Inventory 12 13 14 15 16 17 18 19 20 21 100,000 Treasury Stock Cash 4-Dec 100,000 40,000 Equipment Cash 4-Dec 40,000 72,000 Unearned Compensation Common Stock Paid-in Capital Excess of par-common stock 5-Dec 5,000 67,000 23 5-Dec 24 25 26 27 28 Compensation Expense Unearned Compensation 24,000 24,000 8-Dec Inventory Cash Accounts Payable 44,000 30,000 14,000 TB-Unadjusted at 12.1.18 December JEs Adjusting JEs Select destination and press ENTER or choose Paste X" Panther Account ! X Thejourna Page Break Page Custom Gridlines Headings Zoom 100% Zo Sele Preview Layout Views Zoom Show Workbook Views x vCost of Goods Sold C33 44,000 Inventory Cash Accounts Payable 26 27 28 29 30 31 32 8-Dec 30,00 14,000 5-De Sales Revenue 24,000 15-Dec 14,900 Cost of Goods Sold Invento 34 35 36 37 38 39 40 41 42 20-DecAccounts Receivablel 43 16-Dec Cash 16,000 ommon Stock 17-Dec Cash Accounts Receivable 44.100 44.100 Sales Revenue 113,000 45 46 47 48 49 50 51 52 53 20-Dec Cost of Goods Sold Inventony 75.000 23-Dec Cash Treasurv Stock Paid-in Capital in excess of par-treasury stock 57.500 50,000 26-Dec Bad debt expense Accounts Receivable 3,500 TB-Unadjusted at 12.118 December JEs B500 Select destination and press ENTER or choose Paste Show Workbook Views D51 JPJones Trial Balance December 1, 2018 Rescrintion 405,853 S 100 Cash Ancounts Receivable 4,600 Alovance for Doubtful Accounts 103 | Marketable Securities s hvenkor 115 Frepaid Rent 122 Supedies 125pment 37,500 Aooumulared Degreciation Equipment 56,500 35,000 75,000 Land 183,300 36,000 8,000 19,585 71,640 175,000 213,712 terma Conmon Stock stpar 35000 shares i Cemnon ssdk 3133 35.0 e85i5sed ind issued and 35,000 153.000 45,000 1150,000 D51 1 1203Utilities Pajable 2 1204 Pajroll Tases Payable 8535 71640 75,000 3 205Interest Payable Payable 2206Dividends 207 Income Tax Pajable 26 208 Note Payable -short term 222 Note Payable -long term 28 225 Bond Pauable [net 25 35000 53000 Common Stock, $1par. 35,000 shares issued and 29 301 outstanding 30 302 APIC Common Stock 31 304 Unearned Compensation 32 | 305 | Treasury Stock 5000 310 Retained Earnings 35 i 401 Sales 36 500 Cost of Goods Sold 508,373 : 601-I Salane s Expense 39: 6021 Rert Exp e 40604 Bad Dept Expense 7,490 42 606 Advertisting Expense 43 607 Insurance Expense 12000 45 609 Depreciation Expense 46610 Amortization Expense 47611 Utilities Expense 48 612 Miscellaneous Expenses 49 614 Interest Expense 50 615 Income Tax Espense 617 Realized Gains [Losses) 52 620 Unrealized Gains fLosses 53 Totals 54 56 57 TB Unadjusted at 12 1.18 Dece mber JEs Ac Select destination and press ENTER Or thoose Paste