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Problem 5A-9A a-f The unadjusted trial balance of Pina Construction Company on December 31, 2017, contained the following accounts at the end of the company's calen Credit PINA CONSTRUCTION COMPANY Unadjusted Trial Balance December 31, 2017 Debit Cash $220,000 Notes Receivable 26,000 Accounts Receivable 23,000 Inventory, 12/31/16 48,000 Prepaid Insurance 4,400 Prepaid Rent 9,200 Supplies 3,200 Land 27,000 Equipment 92,000 Accumulated Depreciation - Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable (due 2019) Owner's Capital Owner's Drawings 4,800 Sales Revenue $18,400 29,000 12,600 75,000 132,800 274,000 Sales Returns and Allowances 2,100 2,000 Sales Discounts Purchases 51,000 Purchases Returns and Allowances 800 1,100 Purchases Discounts Freight-in Rent Expense Salaries and Wages Expense Utilities Expense Advertising Expense Interest Expense Interest Revenue 2,800 21,300 18,300 2,600 1,900 2,200 Rent Revenue 15,400 2,700 $561,800 Totals $561,800 The company uses the periodic inventory system. In addition, the following year-end information was available to the accountant: 1. 2. 3. 4. 5. Inventory taken on 12/31/17 was $40,000. Depreciation on equipment was $9,200. Unpaid accrued salaries were $2,800. Unexpired rent amounted to $2,500. Supplies on hand were $1,800. Accrued sales revenue on 12/31/17 was $3,500. Expired insurance amounted to $1,900. Interest on the company's notes receivable at year-end amounted to $400. Unearned rent revenue earned at year-end amounted to $4,400. 6. 7. 8. 9. Prepare a classified balance sheet for Pina Construction Company as of December 31, 2017. (List current assets in order of liquidity. List Propert equipment.) PINA CONSTRUCTION COMPANY Balance Sheet + Assets ill! Liabilities and Stockholders' Equity x | XE | X $ | XF | X X 1$