What is the unadjusted trial balance and adjusted trial balance of this journal.

SAMUEL TECHNOLOGY SERVICE

POST-CLOSING TRIAL BALANCE

FEBRUARY 28, 2015

DEBIT CREDIT

Cash 44,200

Accounts Receivable 6,800

Supplies 2,700

Prepaid Rent 6,400

Prepaid Insurance 3,000

Office Equipment 29,000

Accumulated Depreciation 660

Accounts Payable 1,600

Salaries Payable 240

Unearned Fees 5,000

Sam Olin, Capital 84,600

92,100 92,100

Date Particualrs Mar 20 Cash Answer Date Particualrs Debit Credit Debit Credit Dr. 3,500 Mar 1 Cash Dr. 16,400 To Accounts Receivable 3,500 To Revenue 16,400 Mar 2 Advertisment Expense Dr. 600 Mar 21 Accounts Receivable Dr 6,400 To Cash 600 To Revenue 6,400 Mar 3 Cash Dr. 5,000 Mar 23 Cash Dr. 19,000 To Unearned Revene 5,000 To Accounts Receivable 19,000 Dr. 240 Mar 26 Telephone Expenses To Cash Mar 6 Salary Pavable To Cash Dr. 1,500 1,500 240 Mar 8 Accounts Payable Mar 28 Electricity Expenses To Cash Dr 800 Dr. 580 To Cash 800 580 Mar 12 Accounts Receivable 12,200 Mar 30 Accounts Receivable Dr 7,800 12,200 To Revenue 7,800 To Revenue Mar 16 Cash Dr. 7,750 Mar 31 iCash Dr. 10,200 To Revenue 7,750 To Accounts Receivable 10,200 Mar 17Sala Dr. 1,500 Mar 31 Drawin Dr. 16,000 To Cash 1,500 To Cash 16,000 Mar 18Supplies 800 Total 110,270 110,270 To Accounts Payable 800 Note: We can used Customer Advance also in place of Unearned Revenue