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The accounts in the general ledger of Crane Company as of March 31 of the current year are listed in alphabetical order as follows. All

The accounts in the general ledger of Crane Company as of March 31 of the current year are listed in alphabetical order as follows. All accounts have normal balances. The balance of the Cash account has been intentionally omitted.

Account Amount
Accounts payable $16,100
Accounts receivable 32,650
Cash ?
G. Smith, capital 25,500
G. Smith, drawings 15,630
Insurance expense 515
Interest expense 1,060
Notes payable 14,800
Rent expense 16,000
Salaries expense 37,300
Service revenue 71,355
Supplies 1,200
Supplies expense 1,700
Unearned revenue 4,500
Utilities expense 2,650

Prepare a trial balance, listing the accounts in financial statement order and inserting the missing figure for the Cash account.

CRANE COMPANY Trial Balance For the Quarter Ended March 31For the Year Ended March 31March 31

Debit

Credit

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

$

$

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Accounts ReceivableAccounts PayableCashG. Smith, CapitalG. Smith, DrawingsInsurance ExpenseInterest ExpenseNotes PayableRent ExpenseSuppliesService RevenueSupplies ExpenseSalaries ExpenseUtilities ExpenseUnearned Revenue

Totals

$

$

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