P4.2A (LO 1, 2, 4) Financial Statement The adjusted trial balance columns of the worksheet te Nguyen Company, owned by C. Nguyen, are as follows. Nguyen Company Worksheet For the Year Ended December 31, 2020 Account No. Cr. Adjusted Trial Balance Dr. 5,300 10,800 1,500 2,000 27,000 5,603 15.000 6.100 3.600 101 112 126 130 157 158 200 201 212 230 301 306 400 610 631 711 722 726 905 Account Titles Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Notes Payable Accounts Payable Salaries and Wages Payable Interest Payable Owner's Capital Owner's Drawings Service Revenue Advertising Expense Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Interest Expense Totals 13.000 7,600 61.000 9,000 4,000 5,600 3,500 28,000 600 104.900 104.200 0 1 2 53 Nguyen Alley General Journal December 31, 2020 54 55 56 57 Date Account Description Debit Credit 58 12/31/2020 59 160 361 162 12/31/2020 163 164 165 166 167 168 169 12/31/2020 170 171 172 12/31/2020 173 174 175 176