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Make a Post-Closing Trial Balance Accounts Payable- 88,851 Accounts Receivable-

ID: 2520119 • Letter: M

Question

Make a Post-Closing Trial Balance

Accounts Payable- 88,851

Accounts Receivable- 442,120

Accumulated Depreciation- Building- 1,265

Accumulated Depreciation- Equipment- 9,900

Allowance for Doubtful Accounts- 75,000

Allowance to Reduce Inventory to NRV- 16,000

Bonds Payable- 700,000

Building- 75,000

Cash- 834,544

Common Stock- 135,000

Cost of Goods Sold- 107,000

Equipment- 21,600

Income Taxes Payable- 37,221

Interest Payable- 35,000

Inventory- 70,000

Land- 88,000

Loss on Inventory- 16,000

Paid in Capital- Treasury Stock- 6,000

Patent- 45,000

PIC in Excess of Par- Common Stock- 130,000

Premium on Bonds Payable- 52,045

Prepaid Insurance- 4,500

Purchases- 177,000

Retained Earnings- 313,982

Unearned Rent Revenue- 9,000

Wages Payable- 4,000

Explanation / Answer

Debit Credit Account Payable 88851 Account receivables 442120 Accumulated Depreciation - Building 1265 Accumulated Depreciation - Equipments 9900 Allowance for doubtful accounts 75000 Allowance to reduce inventory 16000 Bonds Payable 700000 Building 75000 Cash 834544 Common Stock 135000 Equipment 21600 Income tax Payable 37221 Interest Payable 35000 Inventory 54000 Land 88000 Paid in capital - Trasury stock 6000 Patent 45000 PIC in excess of Par - Common Stock 130000 Premium on Bond Payable 52045 Prepaid Insurance 4500 Unearned rent revenue 9000 Wages Payable 4000 Suspense 36500 Retained earning 313982 1607264 1607264

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