Preparing a work sheet

The December 31, 2017, unadjusted trial balance for Musical Sensations after its second year of operations follows:

Musical Sensations Work Sheet.xls Home Insert Page Layout Formulas Daca Review View P18 A B C Musical Sensations Work Sheet 3 December 31, 2017 4 Unadjusted Trial Balance 6 Account Debit Credit 7 Cash $ 7,500 8 Accounts receivable 14,200 q Office supplies 790 10 Musical equipment 125,000 11 Accumulated depreciation, musical $ 21,600 equipment 12 Accounts payable 4,200 13 Unearned performance revenue 12,400 14 Jim Daley, capital 154,300 15 Jim Daley, withdrawals 52,000 16 Performance revenue 138,000 17 Salaries expense 86,000 18 Travelling expense 45,010 19 Totals $ 330,500 $ 330,500