Trial Balance

The accounts in the ledger of Hickory Furniture Company as of December 31, 2019, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Accounts Payable	$42,770
Accounts Receivable	116,900
Cash	?
Elaine Wells, Capital	75,000
Elaine Wells, Drawing	24,000
Fees Earned	745,230
Insurance Expense	3,600
Land	50,000
Miscellaneous Expense	9,500
Notes Payable	50,000
Prepaid Insurance	21,600
Rent Expense	48,000
Supplies	4,275
Supplies Expense	6,255
Unearned Rent	12,000
Utilities Expense	26,850
Wages Expense	580,700

Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash. For those boxes in which no entry is required, leave the box blank.

	Debit Balances	Credit Balances
Accounts PayableCashElaine Wells, CapitalElaine Wells, DrawingFees EarnedRent ExpenseUnearned RentUtilities ExpenseWages ExpenseCash	Cash	Cash
Accounts PayableAccounts ReceivableMiscellaneous ExpenseNotes PayableRent ExpenseSupplies ExpenseUnearned RentUtilities ExpenseWages ExpenseAccounts Receivable	Accounts Receivable	Accounts Receivable
Accounts PayableElaine Wells, CapitalFees EarnedInsurance ExpenseMiscellaneous ExpenseNotes PayableRent ExpenseSuppliesSupplies ExpenseElaine Wells, Capital	Elaine Wells, Capital	Elaine Wells, Capital
Elaine Wells, CapitalElaine Wells, DrawingFees EarnedMiscellaneous ExpenseNotes PayablePrepaid InsuranceRent ExpenseUnearned RentWages ExpenseRent Expense	Rent Expense	Rent Expense
Accounts PayableElaine Wells, CapitalInsurance ExpenseLandMiscellaneous ExpenseNotes PayableSupplies ExpenseUnearned RentUtilities ExpenseUnearned Rent	Unearned Rent	Unearned Rent
Accounts PayableAccounts ReceivableCashFees EarnedLandPrepaid InsuranceRent ExpenseSuppliesSupplies ExpenseSupplies	Supplies	Supplies
CashElaine Wells, CapitalElaine Wells, DrawingLandPrepaid InsuranceRent ExpenseSuppliesSupplies ExpenseUnearned RentCash	Cash	Cash
Accounts ReceivableElaine Wells, DrawingFees EarnedInsurance ExpenseMiscellaneous ExpenseNotes PayablePrepaid InsuranceSupplies ExpenseWages ExpenseNotes Payable	Notes Payable	Notes Payable
Accounts PayableAccounts ReceivableCashElaine Wells, CapitalMiscellaneous ExpenseNotes PayableSuppliesSupplies ExpenseUnearned RentCash	Cash	Cash
CashElaine Wells, CapitalElaine Wells, DrawingFees EarnedPrepaid InsuranceRent ExpenseSuppliesUtilities ExpenseWages ExpenseElaine Wells, Capital	Elaine Wells, Capital	Elaine Wells, Capital
Accounts PayableAccounts ReceivableElaine Wells, CapitalElaine Wells, DrawingFees EarnedLandMiscellaneous ExpenseNotes PayableWages ExpenseAccounts Receivable	Accounts Receivable	Accounts Receivable
Accounts PayableAccounts ReceivableCashFees EarnedLandNotes PayablePrepaid InsuranceUnearned RentWages ExpenseAccounts Receivable	Accounts Receivable	Accounts Receivable
Accounts PayableAccounts ReceivableCashElaine Wells, CapitalElaine Wells, DrawingLandPrepaid InsuranceRent ExpenseUnearned Rent	- Select -	- Select -
Accounts ReceivableCashElaine Wells, DrawingFees EarnedLandNotes PayablePrepaid InsuranceSuppliesUtilities ExpenseCash	Cash	Cash
Accounts PayableAccounts ReceivableCashElaine Wells, CapitalElaine Wells, DrawingLandPrepaid InsuranceSuppliesSupplies ExpensePrepaid Insurance	Prepaid Insurance	Prepaid Insurance
CashElaine Wells, DrawingFees EarnedInsurance ExpenseLandNotes PayablePrepaid InsuranceSuppliesUnearned RentInsurance Expense	Insurance Expense	Insurance Expense
Accounts PayableAccounts ReceivableElaine Wells, CapitalFees EarnedMiscellaneous ExpenseNotes PayablePrepaid InsuranceSuppliesUnearned RentMiscellaneous Expense	Miscellaneous Expense	Miscellaneous Expense
	fill in the blank 52	fill in the blank 53