Prepare unadjusted trial balance Cash Account:

Date

Description

Debit $($$$)$

Credit $($$$)$

Balance $($$$)$

Jan $1$

Investment

$100,000$

$100,000$

Jan $5$

Plumbing services revenue

$20,000$

$120,000$

Jan $10$

Rent Expense

$4,000$

$116,000$

Jan $15$

Office Supplies

$1,000$

$115,000$

Jan $25$

Cash

$10,000$

$125,000$

Jan $30$

Salaries Expense

$6,000$

$119,000$

Investment $($Capital$)$ Account:

Date

Description

Debit $($$$)$

Credit $($$$)$

Balance $($$$)$

Jan $1$

Investment

$100,000$

$100,000$

Accounts Receivable Account:

Date

Description

Debit $($$$)$

Credit $($$$)$

Balance $($$$)$

Jan $20$

Plumbing services on credit

$16,000$

$16,000$

Jan $25$

Cash

$10,000$

$26,000$

Rent Expense Account:

Date

Description

Debit $($$$)$

Credit $($$$)$

Balance $($$$)$

Jan $10$

Payment for office rent

$4,000$

$4,000$

Office Supplies Account:

Date

Description

Debit $($$$)$

Credit $($$$)$

Balance $($$$)$

Jan $15$

Purchase of office supplies

$1,000$

$1,000$

Unearned Revenue Account:

Date

Description

Debit $($$$)$

Credit $($$$)$

Balance $($$$)$

Jan $20$

Plumbing services on credit

$16,000$

$16,000$

Salaries Expense Account:

Date

Description

Debit $($$$)$

Credit $($$$)$

Balance $($$$)$

Jan $30$

Payment for salaries

$6,000$

$6,000$