The Trial Balance of the Printer Repair Company at December 31, 2018, contains the following account balances listed in alphabetical order to increase your skill in sorting amounts to the proper work sheet columns.

PRINTER REPAIR COMPANY Trial Balance Account Balances December 31, 2018 Accounts Payable $ 41,000 Accounts Receivable 92,000 Accumulated Depreciation-Buildings 25,000 Accumulated Depreciation-Equipment 9,000 Buildings 150,000 Capital Stock 65,000 Cash 41,000 Equipment 45,000 Prepaid Insurance 3,600 Retained Earnings, January 1, 2018 4,800 Salaries Expense 96,000 Service Revenue 290,000 Supplies on Hand 4,000 Utilities Expense 3,200MICROTRAIN COMPANY Work Sheet For the Month Ended December 31, 2018 Trial Balance Adjustments Adjusted Income Statement of Acct. Trial Balance No. Statement Retained Balance Account Titles Earnings Sheet Debit | Credit Debi 100 Cash Credit Debit | Credit Debit Credit Debit Credit Debit 5,200 8,250 Credit 103 Accounts Receivable 8,250 (7) 1,000 6,200 8,250 107 Supplies on Hand 1,400 (3) 500 900 6,200 108 Prepaid Insurance 2,400 (1) 200 2,200 900 112 Prepaid Rent Truck 1,200 (2) 400 80 0 2,200 800 200 Accounts Payable 40,000 40,000 216 Unearned Service Fees 730 4,500 (5) 1,500 730 40,000 3,000 730 300 Capital Stock 310 Retained Earnings, 12/1/18 50,000 50,000 3,000 320 Dividends -0- 3,000 -0- 50,000 400 Service 3,000 3,000 Revenue 505 Advertising Expense 10.700 (5) 1,500 (7) 1,000 50 13,200 506 Gas and Oil Expense 680 50 680 50 13,200 507 Salaries Expense 680 511 Utilities Expense 3,600 (8) 180 150 3,780 150 3,780 65,930 | 65,930 150 512 |Insurance Expense 515 | Rent Expense (1) 200 (2) 400 200 (3) 50 400 200 518 Supplies Expense 521 Depreciation Expense- 500 500 Trucks 151 Accumulated Depreciation- (4) 750 750 750 Trucks 121 Interest Receivable (6) 600 (4) 750 418 Interest Revenue 600 750 600 750 206 Salaries Payable (6) 600 (8) 600 5,130 180 1 80 600 180 Net Income 5,130 68, 460 68,460 6,510 13,800 7,290 7,29 Retained Earnings, 12/31/18 13,800 13,800 3,000 7,290 4,290 4,290 7,290 7,290 58,950 58,950 Adjustment Explanations: To record insurance expenses for December (3) To record rent expenses for December (4) To record supplies expenses for December (5) To record depreciation expenses for December (6) To transfer fees for service provided in December from the liability account to the revenue account (7) To record one month's interest revenue (8) To record unbilled training services performed in December To accrue one day's salaries that were earned but are unpaid