The following are account balances up to Nov 30, 2012 No. Title Debit Credit 101 Cash . . . . . . . . . $ 17.000 124 Office supplies 9.400 126 Repair supplies . . . . . . . . .. . 86,500 128 Prepaid insurance 2,400 153 Trucks . . . . . . . . . . . . ..... .. 82,000 154 Accumulated amortization, trucks 5 40,000 173 Building . . . . . ... ... .... ... .... 185,000 174 Accumulated amortization, building 32,000 201 Accounts payable . . . . . . . . . . 13,500 210 Wages payable . . . . . 233 Unearned heating fees 3,700 301 Bill Piper, capital . . . . . . 174,600 302 Bill Piper, withdrawals 30,000 401 Plumbing fees earned 180,000 402 Heating fees earned 95,000 606 Amortization expense, building 611 Amortization expense, trucks 623 Wages expense . . . . . . . . 65.000 637 Insurance expense . . . . . 650 Office supplies expense 652 Repair supplies expense 669 Gas, oil, and repairs expense 13,500 672 General and administrative expenses 48,000 Totals . .. $538,800 $538,800 The following are transactions occurred during December 2012: Dec Received $1,000 for completing heating work Paid $11,325 on accounts payable VaUN Paid $4,100 insurance premium in advance Received $3,300 cash for plumbing work completed 10 Purchased $1,500 of repair supplies on credit 14 Paid $3000 for wages earned from Dec 1-14th 17 Purchased $325 of office supplies on credit 21 Received $2,200 cash for plumbing and $14,000 cash for heating work completed 24 Paid $1,430 for truck repairs 28 Paid $3,300 for wages earned December 15-28th 30 Received $600 cash for plumbing work completed and $4,500 cash for heating work Adjustments a) Office supplies on hand at end of year $730 b) Repair supplies on hand at end of year $7,600 Un expired portion of prepaid insurance was $3,800 Amortization of truck was $20,000 e) Amortization of building was $5,000 F) Employee wages had accrued $990 g) Unearned heating fees balance at end of year was $600