JX L. Patel A B C D E F G H L. Patel 2 Worksheet 3 December 31, 20-- 4 Account Acc No. Trial Balance Adjustments Income Statement Balance Sheet 5 Debit Credit Debit Credit Debit Credit Debit Credit 6 Cash 100 10500 7 Accounts Receivable 101 13000 8 Supplies 102 1000 400 g Equipment 110 15000 10 Acc. Depr - Equipment 114 3000 2400 11 Accounts Payable 200 3650 12 Bank Loan 210 10000 13 L. Patel, Capital 300 12800 14 L. Patel, Drawings 301 2000 15 Sales 400 18500 16 Salaries Expense 500 5000 17 Rent Expense 501 300 18 Telephone Expense 502 150 19 Miscellaneous Expense 503 225 20 Office Expense 504 275 21 Supplies Expense 50S 400 22 Depr. Expense - Equipment 506 2400 23 47950 47950 2800 2800 24 Net Income 25 26fx GENERAL LEDGER A B C D E F G 2 GENERAL LEDGER 3 Account: Account No: DR Date Item Particulars PR Debit Credit CR Balance 5 8 10 11 Account Account No: DR 12 Date Item Particulars PR Debit Credit CR Balance 13 14 15 16 17 18 19 Account: Account No: DR 20 Date Item Particulars PR Debit Credit CR Balance 21 22 23 24 25 26fx Post-Closing Trial Balance A B C D Post-Closing Trial Balance 2 3 4 Account No. Debit Credit 5 6 8 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25\f