Using September and December trial balances create a Statement of Cash Flow.

Trial Balance September 30, 2019 Account Credit PR 105 107 110 Lety Cash Accounts Receivable Debit $1247700 $525.00 $2,167.00 SE 00 $120000 $3,500.00 220 221 231 54 370.00 $15.00 $11400 $113.00 S300 $2.437.00 $52.56100 $199.00 $542.00 $1,200.00 $10,800.00 520 521 500 560 $4,000.00 $2.167.00 612 Prepaid Insurance Computer Equipment Accumulated Depreciation - Computer Equipment Cell Phone Accumulated Depreciation - Cell Phone IVeides Accumulated Depreciation - Vehicles Accounts Payable Customer Deposit (Unearned Revenue) SUTA Payable FICA Payable FUTA Payable Federal Income Tax Payable State Income Tax Payable Current Maturities of Long-Term Debt Notes Payable (long-term Interest Payable Salaries Payable Common Stock (52 par value) Additional Paid in Capital on Common Stock Retained Earnings Dividends Engagement fees Monthly Accounting Services Revenue Hourly Accounting Services Revenue Tax Services Revenues Sales Discounts Advertising & Promotion Expense Depreciation Expense Rent Expense Insurance Expense Supplies Expense Meals & Entertainment Taxes and Licenses Telephone Expense Utilities Expense Fuel Expense Interest Expense Payroll Tax Expense Salaries Expense Service Charge Expense Charitable Contributions Expense Contract Labor pense De Minimus Furniture & Equipment Expense Health Insurance, Employee Health Insurance, Member Lanitorial Expense Pest Control Expense Postage & Delivery Expense Professional Fees Expense Repairs & Maintenance Expense $500.00 730 735 745 767 $75.00 775 780 820 925 10 835 $190.00 $50.00 $199.00 $80.00 $750,00 $15.00 845 850 $1,750.00 850 255 870 875 380 385 Totals $79,066.00 $79,066.00 Credit Adjusted Trial Balance December 31, 2019 PR 105 107 110 Debit $24.485.00 SS 00 $11.750.00 Petty Cash T S1000100 $ 500.00 Prepaid Insurance Computer Equipment Accumulated Depreciation - Compu $21.00 CR An d Depreciation Cell Phone $2 260.00 $2.066.00 $112.00 $2,025.00 $675.00 $10,098.00 $190.00 S8.682.00 $1,200.00 $10.800.00 521 560 $ 1.200.00 610 $6,000.00 $14,167.00 $1.100.00 $23,250.00 Anunted Depectation Vehicles Accounts Payable Customer Deposits (Unearned Revenue SUTA Payable LEICA Payable FUTA Payale Federal Income Tax Payable State Income Tax Payable Current Maturities of Long Term Debt Notes Payable (long-term) interest Payable Salaries Payable Common Stock (52 par value) Additional Paid in Capital on Common Stock Retained Earnings Dividends Engagement fees Monthly Accounting Services Revenue Tax Services Revenues Sales Discounts Hourly Accounting Services Revenue Advertising & Promotion Expense Depreciation Expense Rent Expense Insurance Expense Supplies Expense Meals & Entertainment Taxes and Licenses Telephone Expense Despense Fuel Expense Interest Expense Payroll Tax Expense Salaries Expense Service Charge Expense Charitable Contributions Expense Contract Labor Expense De Minimus Furniture & Equipment Expense Health Insurance, Employee Health Insurance, Member Janitorial Expense Pest Control Expense Postare & Delivery Expense Professional Fees Expense Repairs & Maintenance Expense 867.00 614 $72.00 1620 725 $600.00 727 $3.641.00 730 $2,000.00 735 $500.00 740 $600.00 745520.00 767 193.00 770 $150.00 775 $770.00 780 $50.00 320 825 $1.509.00 830 $15.750,00 $60.00 340 $300.00 845 $750.00 850 $1,750.00 855 850 865 $200.00 870 $70.00 875 $175.00 385 $220.00 Totals $128,955.00 $128.955.00 Trial Balance September 30, 2019 Account Credit PR 105 107 110 Lety Cash Accounts Receivable Debit $1247700 $525.00 $2,167.00 SE 00 $120000 $3,500.00 220 221 231 54 370.00 $15.00 $11400 $113.00 S300 $2.437.00 $52.56100 $199.00 $542.00 $1,200.00 $10,800.00 520 521 500 560 $4,000.00 $2.167.00 612 Prepaid Insurance Computer Equipment Accumulated Depreciation - Computer Equipment Cell Phone Accumulated Depreciation - Cell Phone IVeides Accumulated Depreciation - Vehicles Accounts Payable Customer Deposit (Unearned Revenue) SUTA Payable FICA Payable FUTA Payable Federal Income Tax Payable State Income Tax Payable Current Maturities of Long-Term Debt Notes Payable (long-term Interest Payable Salaries Payable Common Stock (52 par value) Additional Paid in Capital on Common Stock Retained Earnings Dividends Engagement fees Monthly Accounting Services Revenue Hourly Accounting Services Revenue Tax Services Revenues Sales Discounts Advertising & Promotion Expense Depreciation Expense Rent Expense Insurance Expense Supplies Expense Meals & Entertainment Taxes and Licenses Telephone Expense Utilities Expense Fuel Expense Interest Expense Payroll Tax Expense Salaries Expense Service Charge Expense Charitable Contributions Expense Contract Labor pense De Minimus Furniture & Equipment Expense Health Insurance, Employee Health Insurance, Member Lanitorial Expense Pest Control Expense Postage & Delivery Expense Professional Fees Expense Repairs & Maintenance Expense $500.00 730 735 745 767 $75.00 775 780 820 925 10 835 $190.00 $50.00 $199.00 $80.00 $750,00 $15.00 845 850 $1,750.00 850 255 870 875 380 385 Totals $79,066.00 $79,066.00 Credit Adjusted Trial Balance December 31, 2019 PR 105 107 110 Debit $24.485.00 SS 00 $11.750.00 Petty Cash T S1000100 $ 500.00 Prepaid Insurance Computer Equipment Accumulated Depreciation - Compu $21.00 CR An d Depreciation Cell Phone $2 260.00 $2.066.00 $112.00 $2,025.00 $675.00 $10,098.00 $190.00 S8.682.00 $1,200.00 $10.800.00 521 560 $ 1.200.00 610 $6,000.00 $14,167.00 $1.100.00 $23,250.00 Anunted Depectation Vehicles Accounts Payable Customer Deposits (Unearned Revenue SUTA Payable LEICA Payable FUTA Payale Federal Income Tax Payable State Income Tax Payable Current Maturities of Long Term Debt Notes Payable (long-term) interest Payable Salaries Payable Common Stock (52 par value) Additional Paid in Capital on Common Stock Retained Earnings Dividends Engagement fees Monthly Accounting Services Revenue Tax Services Revenues Sales Discounts Hourly Accounting Services Revenue Advertising & Promotion Expense Depreciation Expense Rent Expense Insurance Expense Supplies Expense Meals & Entertainment Taxes and Licenses Telephone Expense Despense Fuel Expense Interest Expense Payroll Tax Expense Salaries Expense Service Charge Expense Charitable Contributions Expense Contract Labor Expense De Minimus Furniture & Equipment Expense Health Insurance, Employee Health Insurance, Member Janitorial Expense Pest Control Expense Postare & Delivery Expense Professional Fees Expense Repairs & Maintenance Expense 867.00 614 $72.00 1620 725 $600.00 727 $3.641.00 730 $2,000.00 735 $500.00 740 $600.00 745520.00 767 193.00 770 $150.00 775 $770.00 780 $50.00 320 825 $1.509.00 830 $15.750,00 $60.00 340 $300.00 845 $750.00 850 $1,750.00 855 850 865 $200.00 870 $70.00 875 $175.00 385 $220.00 Totals $128,955.00 $128.955.00