Sparkle Time Cleaning's post-closing trial balance at November 30, 2017, is as follows: (Click the icon to view the post-closing trial balance.) Sparkle Time Cleaning has decided that, in addition to providing cleaning services, it will sell cleaning products. Sparkle Time uses the perpetual inventory system. During December 2017, Sparkle Time completed the following transactions: (Click the icon to view the transactions.) Read the requirements. The T-accounts, along with their beginning balances have been opened for you. Post the December transactions to the general ledger accounts. (Note that customer and vendor names are not used for the General Ledger accounts.) Compute each account balance, and denote the balance as Bal. (For any accounts with a zero balance after closing, select a "Bal." reference and enter a "0" on the normal side of the account.) (Click the icon to view the journal entries you prepared above.) Cash Bal. 106,400 Accounts Payable 3,625 Bal. Service Revenue 0 Bal. Accounts Receivable Unearned Revenue Sales Revenue Bal. 2,700 8,625 Bal. 0 Bal. Merchandise Inventory Salaries Payable Bal. 0 Bal. Bal. Sales Returns and Allowances Sparkle Time Cleaning's post-closing trial balance at November 30, 2017, is as follows: (Click the icon to view the post-closing trial balance.) Sparkle Time Cleaning has decided that, in addition to providing cleaning services, it will sell cleaning products. Sparkle Time uses the perpetual inventory system. During December 2017, Sparkle Time completed the following transactions: (Click the icon to view the transactions.) Read the requirements. Merchandise Inventory Salaries Payable Sales Returns and Allowances Bal. 0 0 Bal. Bal. 0 Cleaning Supplies Interest Payable Sales Discounts Bal. 120 200 Bal. Bal. 0 Bal. Prepaid Rent Notes Payable (Long-Term) Cost of Goods Sold 2,100 80,000 Bal. Bal. Sparkle Time Cleaning's post-closing trial balance at November 30, 2017, is as follows: (Click the icon to view the post-closing trial balance.) Sparkle Time Cleaning has decided that, in addition to providing cleaning services, it will sell cleaning products. Sparkle Time uses the perpetual inventory system. During December 2017, Sparkle Time completed the following transactions: (Click the icon to view the transactions.) Read the requirements. Bal. Prepaid Insurance 4,400 Hill, Capital Sales Commissions Expense 33,890 Bal. Bal. 0 Bal. Equipment 7,800 Hill, Withdrawals Utilities Expense Bal. 0 Bal. 0 Truck Bal 3,000 Accum. Depr.-Equip. and Truck 180 Bal. Income Summary Depreciation Expense 0 Bal. Bal. Bal. Salaries Expense 0 Sparkle Time Cleaning's post-closing trial balance at November 30, 2017, is as follows: (Click the icon to view the post-closing trial balance.) Sparkle Time Cleaning has decided that, in addition to providing cleaning services, it will sell cleaning products. Sparkle Time uses the perpetual Inventory system. During December 2017, Sparkle Time completed the following transactions: (Click the icon to view the transactions.) Read the requirements. Accum. Depr.-Equip. and Truck 180 Bal. Bal. Bal. Bal. Bal. Salaries Expense 0 Insurance Expense 0 Rent Expense Interest Expense 0 Reference Date Accounts and Explanation Debit Credit Dec. 2 Merchandise Inventory 3,200 Accounts Payable-Glow Town Purchased inventory on account. 3,200 Dec. 5 Merchandise Inventory 2,100 Accounts Payable-Dust Free 2,100 Purchased inventory on account. Dec. 7 Accounts Payable-Glow Town Merchandise Inventory 400 400 Returned inventory to seller (vendor). Dec. 9 Accounts Payable-Dust Free 2,100 Merchandise Inventory 36 Cash 2,064 Paid within discount period. Dec. 11 Accounts Receivable-Clean Crew 3,800 3,800 Sales Revenue Sale on account. Dec. 11 Cost of Goods Sold Merchandise Inventory Recorded the cost of goods sold. Dec 12 Accounts Douchle Clow Town Print Done 800 800 2.000 - X Reference Dec. 12 Accounts Payable-Glow Town Merchandise Inventory Cash 2,800 140 2,660 Paid within discount period. Dec. 15 Sales Returns and Allowances 760 Accounts Receivable-Clean Crew 760 Received returned goods. Dec. 15 Merchandise Inventory Cost of Goods Sold 160 160 Placed goods back in inventory. Dec. 21 Cash Sales Discounts Accounts Receivable-Clean Crew 2,888 152 3,040 Paid within discount period. Dec. 28 Cash Sales Revenue 11,800 11,800 Cash sale. Dec. 28 Cost of Goods Sold Merchandise Inventory Recorded the cost of goods sold. Dec. 29 Utilities Expense Print Done 2,364 2,364 450 Reference Accounts Receivable-Clean Crew 760 - Received returned goods. Dec. 15 Merchandise Inventory Cost of Goods Sold 160 160 Placed goods back in inventory. Dec. 21 Cash Sales Discounts Accounts Receivable-Clean Crew 2,888 152 3,040 Paid within discount period. Dec. 28 Cash Sales Revenue 11,800 11,800 Cash sale. Dec. 28 Cost of Goods Sold Merchandise Inventory 2,364 2,364 Recorded the cost of goods sold. Dec. 29 Utilities Expense 450 Cash 450 Paid cash expenses. Dec. 30 Sales Commissions Expense Cash 294 294 Paid cash expenses. Print Done