Samantha has a knack for setting up friends and helping them with relationships. Last month she opened Sam's Singles Service to provide dating consultations and to host events where like-minded singles could meet. You've taken over as Sam's new bookkeeper and are presented with the following chart of accounts and post-closing trial balance for January 31, 20X1. Chart of Accounts Number Account 110 Cash 115 116 Accounts recievable Allowance for Doubtful Accounts Sam's Singles Service, Inc. Post-Closing Trial Balance 1/31/20X1 120 Prepaid Insurance 123 Prepaid Advertising 125 127 Office Supplies Merchandise Inventory 140 145 210 Surveillance Equipment Accumulated Depreciation-Surveillance Accounts Payable 215 Unearned Revenue 220 Sales Tax Payable Account Name Dr. Cr. Cash 25,000 00 Accounts Receivable Office Supplies Accounts Payable 500.00 5000 Common Stock Reaned Eamings 2.000.001 25,100 00 6,450.00 Totals 33,550.00 31.550 00 240 241 State Tax Payable 242 243 244 245 247 250 Federal Income Tax Payable FICA Payable Federal Unemployment Tax Payable State Unemployment Tax Payable Wages & Salaries Payable Interest Payable Note Payable A/R-Subsidiary Ledger 310 Common Stock 315 Retained Earnings Dudley, Jim 3,500.00 Gooseman, Paul 2,000.00 Pardon, Peggy 2,000.00 Talkmuch, Tammy 1.000.00 Total $ 8,500.00 320 Income Summary 325 Dividends 410 Event Revenue 411 413 414 415 510 Consulting Revenue Book Sales Sales Retums & Allowances Interest Revenue Advertising Expense A/P-Subsidiary Ledger Sun Company Moon Company Stars Company Total 350.00 500.00 L150.00 $2,000.00 511 Bad Debt Expense 512 Catering Expense 513 Cost of Goods Sold 520 525 530 535 Legal Expense 540 Depreciation Expense-Surveillance Insurance Expense Interest Expense Miscellaneous Expense 545 Office Supplies Expense 547 Payroll Tax Expense 550 Postage Expense 555 Printing Expense 560 565 Rent Expense Service Charge Expense 575 Telephone Expense 585 Utilities Expense 590 Wage & Salary Expense