Requirement b. Prepare an adjusted trial balance as of December 31. (Exclude any accounts with a zero balance from the trial balance.) Total General Ledger \begin{tabular}{||l|c|c|c|c|c||} \hline \hline \multicolumn{1}{||l|}{ Equipment } \\ \hline \multicolumn{1}{|c|}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 25,000 \\ \hline & & & & & \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|r||} \hline \hline \multicolumn{1}{||c|}{ Accumulated Depreciation-Equipment } \\ \hline \multicolumn{1}{||c|}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 0 \\ \hline AJE 3 & & & & 2,500 & 2,500 \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|r||} \hline \hline \multicolumn{1}{||c|}{ Accounts Payable } \\ \hline \multicolumn{1}{||c|}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & No. 201 \\ \hline AJE 6 & & & & 5,600 & 5,600 \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|r||} \hline \hline \multicolumn{1}{||l|}{ Wages Payable } \\ \hline \multicolumn{1}{||c|}{ Date } & Explanation & Ref. & Debit & Credit & \multicolumn{1}{r||}{ Balance } \\ \hline Unadj. Bal. & & & & & 0 \\ \hline AJE 5 & & & & 55,000 & 55,000 \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|r||} \hline \hline \multicolumn{1}{||l|}{ Interest Payable } \\ \hline \multicolumn{1}{||}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline Unadj. Bal. & & & & & No. 210 \\ \hline AJE 1 & & & & 625 & 625 \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|c||} \hline \hline \multicolumn{1}{||l|}{ Notes Payable } \\ \hline \multicolumn{1}{||c|}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 220,000 \\ \hline & & & & & \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|c||} \hline \hline \multicolumn{1}{||l|}{ Common Stock } \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 400,000 \\ \hline & & & & & \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|c||} \hline \hline \multicolumn{5}{||l|}{ Dividends } \\ \hline \multicolumn{1}{||c|}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 30,000 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|c||} \hline \hline \multicolumn{4}{||l}{ Sales Revenue } \\ \hline \multicolumn{1}{||l}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 402,000 \\ \hline & & & & & \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|c||} \hline \hline \multicolumn{1}{||l|}{ Wage Expense } \\ \hline \multicolumn{1}{||c|}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 501 \\ \hline AJE 5 & & & 55,000 & & 109,000 \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|r||} \hline \hline \multicolumn{4}{||l|}{ Utilities Expense } \\ \hline \multicolumn{1}{||c|}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 80.000 \\ \hline AJE 6 & & & 5,600 & & 13,600 \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|r||} \hline \hline \multicolumn{1}{||l|}{ Rent Expense } \\ \hline \multicolumn{1}{||}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 0 \\ \hline AJE 2 & & & 30,000 & & 30,000 \\ \hline \end{tabular} \begin{tabular}{||l|l|l|l|l|r||} \hline \hline \multicolumn{1}{||l|}{ Supplies Expense } \\ \hline \multicolumn{1}{||}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 0 \\ \hline AJE 4 & & & 20,000 & & 20,000 \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|r||} \hline \hline \multicolumn{1}{||l|}{ Depreciation Expense-Equipment } & \multicolumn{4}{r||}{ No. 510} \\ \hline \multicolumn{1}{||c|}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 0 \\ \hline AJE 3 & & & 2,500 & & 2,500 \\ \hline \hline \end{tabular} \begin{tabular}{||l|c|c|c|c|r||} \hline \hline \multicolumn{1}{||l|}{ Interest Expense } \\ \hline \multicolumn{1}{||}{ Date } & Explanation & Ref. & Debit & Credit & Balance \\ \hline 2022 & & & & & \\ \hline Unadj. Bal. & & & & & 750 \\ \hline AJE 1 & & & 625 & & 1,375 \\ \hline \hline \end{tabular}