$$Problem $1\mathrm{.}3$ Prepare the unadjusted trial balance at $9/30/23.$UMPI Incorporated$$ Account Name Debit $($$$)$ Credit $($$$)$ Cash $736,400$ Accounts Receivable $1,500$ Office Supplies $5,250$ Prepaid Insurance $3,000$ Prepaid Rent $30,000$ Inventory $5,650$ Equipment $750,000$ Accounts Payable $647,500$ Note Payable $($KTC$)625,000$ Common Stock $525,000$ Unearned Pencil Revenue $10,000$ Sales Revenue $90,000$ Advertising Expense $1,750$ Employee Appreciation Day Expense $7,750$ Utilities Expense $22,500$ Wage Expense $30,350$ Salaries Expense $15,550$ Total $1,758,6501,758,650$

Problem $2\mathrm{.}3$ Prepare the adjusted trial balance at $9/30/23.$ UMPI, Incorporated Account Debit $ Credit $ Cash $564,000$ Common Stock $525,000$ Sales Revenue $90,000$ Accounts Receivable $16,500$ Equipment $750,000$ Accounts Payable $35,400$ Office Supplies $5,250$ Note Payable $($KTC$)625,000$ Prepaid Insurance $2,500$ Prepaid Rent $29,000$ Unearned Pencil Revenue $6,000$ Advertising Expense $1,750$ Inventory $1,150$ Wage Expense $25,350$ Salaries Expense $20,550$ Employee Appreciation Day Expense $7,750$ Utilities Expense $22,500$ Depreciation Expense $12,500$ Interest Expense $5,250$ Total $1,497,8001,497,800$