There is no opening trial balance ):

Check my work GLO403 . Based on Problem 4-5A LO C2, P3 The fiscal year-end unadjusted trial balance for Lewis Company is found on the trial balance tab. Rent expense and salaries expense are equally divided between selling activities and general and administrative activities. Lewis Company uses a perpetual inventory system. Descriptions of items that require adjusting entries on January 31, 2018, follow. a. Store supplies still available at fiscal year-end amount to $2,000. b. Expired insurance, an administrative expense, for the fiscal year is $1,500. c. Depreciation expense on store equipment, a selling expense, is $6,400 for the fiscal year. d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $9,870 of inventory is still available at fiscal year-end. General General Requirement Trial Balance Multiple Step Journal Single Step IS Balance Sheet IS Ratios Ledger For transactions 1-4 prepare the required adjusting journal entries. For transactions 5-8, prepare the required closing entri View transaction list Journal entry worksheet (630) 630 Net sales Cost of goods sold Gross profit Operating expenses Selling expenses Salaries expense Rent expense Advertising expense Depreciation expense - Store equip. oooo O 0 Total selling expenses General and administrative expenses Salaries expense 0 Check my work mode: This shows what is correct or incorrect for the work you have completed so far. It does no Post-closing Lewis Company Balance Sheet January 31, 2019 Assets Current Assets $ O O OOO Plant assets o o 0 Total assets Liabilities and Equity Liabilities $ 0