ACC 3010 CHAPTER 4 B: COMPLETING THE ACCOUNTING CYCLE CREDIT DEBITI 30 000 20,500 175 5,000 50 3,300 THE ADJUSTED TRIAL BALANCE: ACCOUNT Cash Accounts Receivable Supplies Office Furniture Accum. Depr.-O Fum Prepaid Insurance Accounts Payable Note Payable Wages Payable Interest Payable Unnamed Revenue Common Stock Dividend Revenue Rent Expense Wage Expense Insurance Expense Interest Expense Supplies Expense Depreciation Expense 700 15,000 400 16,500 20,000 1,500 22.000 2.000 1,400 300 125 525 TOTAL $ 74,775 RECORD THE CLOSING ENTRIES: (JOURNAL) ACCOUNT DEBIT CREDIT POST ADJUSTMENTS TO LEDGER