The following is the adjusted trial balance for Miller Company.

Miller Company
Adjusted Trial Balance
December 31
	Account No.	Debit Balances	Credit Balances
Cash	11	8,130
Accounts Receivable	12	3,300
Prepaid Expenses	13	2,750
Equipment	18	10,400
Accumulated Depreciation	19		2,200
Accounts Payable	21		2,700
Notes Payable	22		1,000
Diane Miller, Capital	31		11,200
Diane Miller, Drawing	32	4,870
Fees Earned	41		36,600
Wages Expense	51	12,450
Rent Expense	52	4,900
Utilities Expense	53	3,475
Depreciation Expense	54	2,150
Miscellaneous Expense	59	1,275
		53,700	53,700

CHART OF ACCOUNTS

Miller Company

General Ledger

	ASSETS
11	Cash
12	Accounts Receivable
13	Prepaid Expenses
16	Equipment
17	Accumulated Depreciation

	LIABILITIES
21	Accounts Payable
22	Notes Payable

	EQUITY
31	Diane Miller, Capital
32	Diane Miller, Drawing

	REVENUE
41	Fees Earned

	EXPENSES
51	Wages Expense
52	Rent Expense
53	Utilities Expense
54	Depreciation Expense
55	Miscellaneous Expense

help with the journal ledger has to be in these 9 lines

Miller Company POST-CLOSING TRIAL BALANCE December 31, 20-- ACCOUNT TITLE DEBIT CREDIT 1 Cash 8,130.00 2 Accounts Receivable 3,300.00 3 Prepaid Expenses 2,750.00 4 Equipment 10,400.00 5 Accumulated Depreciation 2,200.00 6 Accounts Payable 2,700.00 7 Notes Payable 1,000.00 8 Diane Miller, Capital 18,680.00 9 Totals 24,580.00 24,580.00 PAGE 1 JOURNAL DATE DESCRIPTION POST. REF. DEBIT CREDIT 1 2 3 4 5 6 7 8 9