The unadjusted trial balance of Caleb Rodgers, Web Designer, is dated October 31, 2025: 

During November, the business completed the following transactions: 

Requirements 

1. Record each transaction in the journal using the following account titles: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Land; Furniture; Accounts Payable; Utilities Payable; Unearned Revenue; Common Stock; Dividends; Service Revenue; Salaries Expense; Rent Expense; and Utilities Expense. Explanations are not required. 

2. Open the T-accounts accounts listed in the unadjusted trial balance, together with their balances as of October 31. 

3. Post the journal entries to the T-accounts, using transaction dates as posting references in the ledger accounts. Label the balance of each account Bal.

4. Prepare the unadjusted trial balance of Caleb Rodgers, Web Designer, as of November 30, 2025.

Transcribed Image Text:

CALEB RODGERS, WEB DESIGNER Unadjusted Trial Balance October 31, 2025 Account Title Cash Accounts Receivable Supplies Prepaid Insurance Land Furniture Accounts Payable Utilities Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Rent Expense Utilities Expense Total Balance Debit $ 20,730 6,000 1,500 3,000 0 5,140 1,480 600 $ 38,450 Credit $ 0 0 0 26,950 11,500 $ 38,450