Hand Computation: 1. Necessary Closing Entries 2. Closing entries column & Post Closing Trial Balance Column 3. Balance Sheet for Mr. Salazar Business (the Year
Hand Computation: 1. Necessary Closing Entries 2. Closing entries column & Post Closing Trial Balance Column 3. Balance Sheet for Mr. Salazar Business (the Year 2020) : Account Title
Credit
Debit
40,000
63,000
37,000
30,000
120,000
Cash
Accounts Receivable
Office Supplies
Prepaid Insurance
Machinery
Accu. Depreciation – Machinery
Equipment
Accu. Depreciation – Equipment
Accounts Payable
Unearned Revenue
Salazar, Capital
Salazar, Withdrawals
Service Revenue
Rent Expense
Advertising Expense
Utilities Expense
Total
36,000
240,000
48,000
56,000
28,000
264,000
26,000
184,000
38,000
14,000
8,000
616,000
616,000
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