Trial Balances

For the period ending January $31,2023$

Unadjusted, Adjusted, & Post$-$Closing

Account No$.$ Account Title Debit Credit Debit Credit Debit Credit

$1001$ Petty Cash

$1002$ Cash $-$ Checking Account

$1004$ Accounts Receivable

$1005$ Allowance for Doubtful Accounts

$1007$ Inventory

$1008$ Estimated Returns Inventory

$1009$ Supplies

$1011$ Prepaid Insurance

$1013$ Prepaid Rent

$1015$ Deposits

$1020$ Land

$1023$ Furniture & Fixtures

$1024$ Accumulated Depreciation

$2001$ Accounts Payable

$2002$ Notes Payable $-$ Short$-$Term

$2003$ Salaries Payable

$2004$ Cash Dividends Payable

$2005$ FICA Tax Payable

$2006$ SUTA Tax Payable

$2007$ FUTA Tax Payable

$2008$ WH Income Tax Payable

$2009$ Income Tax Payable

$2010$ Customer Refunds Payable

$2011$ Interest Payable

$2020$ Notes Payable $-$ Long$-$Term

$3001$ Common Stock

$3007$ Retained Earnings

$3008$ Cash Dividends

$3010$ Income Summary

$4001$ Decorating Fees

$4002$ Sales $-$ Furniture

$5001$ Cost of Goods Sold

$5004$ Salaries Expense $-$ Administrative

$5005$ Rent Expense

$5006$ Advertising Expense

$5007$ Automobile Expense

$5008$ Supplies Expense

$5009$ Insurance Expense

$5010$ Utilities Expense

$5011$ Telephone Expense

$5012$ Postage Expense

$5013$ Depreciation Expense

$5014$ Dues & Subscriptions Expense

$5015$ Uncollectible Accounts Expense

$5018$ Payroll Taxes Expense

$6001$ Interest Income

$7001$ Interest Expense

$8001$ Income Tax Expense

Totals $------$