Unadjusted trail balance

Account

Debit $($$$)$

Credit $($$$)$

Cash

$37,000$

Investment $($Capital$)$

$100,000$

Accounts Receivable

$16,000$

Rent Expense

$4,000$

Office Supplies

$1,000$

Unearned Revenue

$16,000$

Salaries Expense

$6,000$

$164,000$

Total

$180,000$

$180,000$

Missing Credit $=$ Total Debits $-$ Credit Balance

Missing Credit $=$ $$180,000-$ $$16,000=$ $$164,00$

$5-$ Create and journalize adjustments

$6-$ Prepare adjusted trial balance

$7-$ Prepare financial statements

$8-$ Prepare closing entries

$9-$ Prepare post$-$closing trial balance.