Objectives 1, 3, 4 P4-34B Preparing financial statements including a classified balance sheet in report form, preparing and posting closing entries, and preparing a post-closing trial balance 1. Net Loss $(7,200) The adjusted trial balance of Estella Real Estate Appraisal at June 30, 2016, follows: ESTELLA REAL ESTATE APPRAISAL Adjusted Trial Balance June 30, 2016 Balance Debit Account Title Cash Accounts Receivable Office Supplies Prepaid Insurance Building Accumulated Depreciation-Building Land Accounts Payable Interest Payable Salaries Payable Unearned Revenue Credit $ 4,600 5,300 1,500 1,600 77,000 $ 26,000 13,500 19,300 8,400 1,900 5,300