H1 System Annonces 13th Edition, Custom WileyPLUS Course for Bronx Community College Land Problem SA OA - (Part Level Submission) The unadjusted trial balance of Dina Construction Company on December 31, 2017, contained the following accounts at the end of the company's calendar year PINA CONSTRUCTION COMPANY Unadjusted Trial Balance December 31, 2017 Debit Credit Cash $222.000 Notes Receivable 23.000 Accounts Receivable 24,000 Inventory. 12/31/16 48,000 Prepaid Insurance 3.800 Prepaid Rent 7.900 Supplies 3.200 29.000 Equipment 91 000 Accumulated Depreciation - Equipment $18.200 Accounts Payable 22.000 Unearned Rent Revenue 12,300 Mortgage Payable (due 2019) 72.000 Owner's Capital 127.500 Owner's Drawings 4,600 Sales Revenue 281,000 Sales Returns and Allowances 2.000 Sales Discounts 1.900 Purchase 50.000 BOO Purchases Returns and Allowances Purchases Discounts 2.900 Freight in Rent Expense 20.300 Salaries and Wages Expense 17,200 2.800 Utilities Expense 1.900 Advertising Expense 2.300 Interest Expense 14.500 Interest Revenue 2.300 Rent Revenue Totals $557.800 5557.800 1.200 The company uses the periodic inventory system. In addition, the following year-end information was available to the accountant: 1. Inventory taken on 12/31/17 was $43,000. hon The company uses the periodic inventory system. In addition, the following year-end information was available to the accountant 1 Inventory taken on 12/31/17 was $43,000. 2 Depreciation on equipment was 59,100. 3 Unpaid accrued salaries were $2.800. 4. Unexpired rent amounted to 52.600. 5 Supplies on hand were $1.900 6. Accrued sales revenue on 12/31/17 was $3,200. 7. Expired Insurance amounted to $2,000 8. Interest on the company's notes receivable at year-end amounted to $300 9 Unearned rent revenue earned at year-end amounted to $4,400. Credit Debit 55.900 148000-50000 800-1200-2900 43000) 55,300 26 Date Account Titles & Explanation 27 31. Dec cost of goods sold Inventory 29 (To record cost of Inventory sold) 30 31-Dec Depreciation Expense 3 Accumulated Depreciation Equipment 33 (To record depreciation expense) 9,100 9,100 2,800 15 36 2,800 31-Dec Salaries & Wages Expense Salaries & Wages Payable To record accrued salaries & wages) 31-Dec fent expense Prepaid Rent (To record expired rent! 5,300 5.300 39 40 41 42 43 44 1.300 1100 45 31-Dec Supplies expense (3200 - 19001 Supplies To record supplies consumed during the Year 31-Dec Accounts receivable Sales Revenue (To recard Sales Revenue earned during the year) 3,200 3,200 47 48 49 50 51 52 53 2.000 31-Dec Insurance expense Prepaid insurance (To record expired insurance) 2,000 300 55 56 57 58 59 60 31-Dec Interest Receivable Interest Revenue (To record accrual of interest revenue) 300 4,400 31-Dec Uneamed Rent Revenue Rent Revenue (To record rent revenue earned during the Year) 4,400 61 62 63 SHOW LIST OF ACCOUNTS SHEFFIELD CONSTRUCTION COMPANY ww For the wonded , Adjusted Adjustments Trial Dr. C Dr. Account Unded Trial stance Dr. Statement D. Balance Sheet Dr. Not Receivable Account trwy. Lane Acante Dom Lewe Mortgage Payeti (2010) Owner's Castel Sales BANER MrrhHBE Purchase Purch Espese Internet Rent Revenue TOTALS Net