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Trial Balance Emerald Tours Co. is a travel agency. The nine transactions recorded by Emerald Tours during May 20Y5, its first month of operations, are
Trial Balance Emerald Tours Co. is a travel agency. The nine transactions recorded by Emerald Tours during May 20Y5, its first month of operations, are indicated in the following T accounts: Cash (1) 28,900 (2) 2,000 (7) 11,550 (3) 3,750 (4) 3,200 (6) 8,650 (9) 2,900 Accounts Receivable (5) 15,600 (7) 11,550 Supplies (2) 2,000 (8) 1,150 Equipment (3) 20,800 Accounts Payable (6) 8,650 (3) 17,050 Mary Silva, Capital (1) 28,900 Mary Silva, Drawing (9) 2,900 Fees Earned (5) 15,600 Operating Expenses (4) 3,200 (8) 1,150 a. Prepare an unadjusted trial balance, listing the accounts in their proper order. Place the amounts in the proper columns. If an entry is not required in an amount box, leave it blank.
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