Smith AC Services Trial Balance

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,21,520,],[$Accounts Receivable,$9,800,],[$Office Supplies,$2,950,],[$Prepaid Insurance,$1,900,],[$Prepaid Rent,$9,000,],[$Office Equipment,$23,000,550],[$Accounts Payable,,$53,000],[$John Smith, Capital Contributions,,$],[$John Smith, Withdrawals,$5,300,20,780],[$Service Fees Earned,$860,],[$Utilities Expense,$74,330,74,330],[,,],[$Total$,,],[,,],[,,]]$

Instructions

Use the following information to journalize and post adjusting entries for the month:

a$.$ One month's insurance coverage has expired for $$106.$

b$.$ At the end of the month, $$600$ of office supplies are still available.

c$.$ This month's depreciation on the office equipment is $$500.$

d$.$ Employees earned $$420$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ One month's rent has expired for $$750.$

Prepare the adjusted trial balance as of April $30.$ Prepare the income statement and the statement of owner's equity for the month of April and the balance sheet at April $30,2019.$

Prepare journal entries to close the temporary accounts and post these entries to the ledger.

Prepare a post$-$closing trial balance,