Sawyer Tax Service

Trial Balance

December 31, 19xx

$ $

Cash 1,628

Accounts Receivable 986

Prepaid Insurance 240

Office Supplies 782

Office Equipment 4,100

Accumulated Depreciation, Office Equipment 210

Copier 2,800

Accumulated Depreciation, Copier 360

Accounts Payable 635

Unearned Tax Fees 219

Dorothy, Sawyer, Capital 5,394

Dorothy, Sawyer, Withdrawals 6,000

Fees Revenue 21,286

Offices Salaries Expense 8,300

Advertising Expense 650

Rent Expense 2,400

Telephone Expense 218

28,104 28,104

Dorothy Sawyer made no investments in her business during the year. The following information was

also available:

a. Supplies on hand, December 31, 19xx, were $212.

b. Insurance still unexpired amounted to $120

c. Estimated depreciation of office equipment was $210.

d. Estimated depreciation of copier was $360.

e. The telephone expense for December is $19. This bill has been received but not recorded.

f. The services for all unearned tax fees had been performed by the end of the year.

Required

1. Open T accounts for the accounts of the trial balance plus the following: insurance Expense;

Office Supplies Expense; Depreciation Expense, Office Equipment; Depreciation Expense, Copier.

Record the balances as shown in the trial balance.