x Zcom Inc. Unadjusted Trial Balance January 31, 2014 Date md U to F Accounts Payable Debit Credit 1,500 nting ccou Accumulated Depreciation, Building 1,400 Accumulated Depreciation, Furniture 5,175 ied B Advertising Expense 1,500 for t Building 43,900 Costs Share Capital 126,325 F Receiv Cash 79,475 Asse Consulting Revenue Earned 3,400 d Lon Depreciation Expense, Building 0 mancin + t of Ca Depreciation Expense, Furniture 0 Statel Furniture 8,625 rships Insurance Expense 6,500 Interest Earned 7,400 Sheet Interest Expense 9,400 Interest Payable 0 + + Interest Receivable 0 Notes Receivable 12,000 Prepaid Insurance 17,000 + Retained Earnings 32,000 Salaries Expense 11,600 Salaries Payable 0 + Short-Term Notes Payable 10,000 Supplies 3,400 Supplies Expense 1,300 Unearned Consulting Revenue 7,500 Totals 194,700 194,700 General Journal Account/Explanation F Debit Page GJ8 Credit