EX 4-19 Post-closing trial balance

An accountant prepared the following post-closing trial balance:


La Casa Services Co. Post-Closing Trial Balance March 31, 2019 Debit Balances Credit   Balances Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46,540 Accounts Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122,260 Supplies  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,000 Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127,200 Accumulated Depreciation—Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33,600 Accounts Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52,100 Salaries Payable  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,400 Unearned Rent  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,000 Sonya Flynn, Capital  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198,900 462,400 137,600

Prepare a corrected post-closing trial balance. Assume that all accounts have normal balances and that the amounts shown are correct.


Answers:

Debit Credit
Balances Balances
Cash46,540
Accounts Receivable122,260
Supplies4,000
Equipment127,200
Accumulated Depreciation—Equipment33,600
Accounts Payable52,100
Salaries Payable6,400
Unearned Rent9,000
Sonya Flynn, Capital198,900
300,000 300,000