2:24 PM 11/25/17 Accrual Basis THE MAIN STREET CASUALS SHOPPE, INC Adjusted Trial Balance February 27, 2016 Feb 29, 16 Debit Credit 146,911.64 101,000.00 2,500.00 3,000.00 300,000.00 100,000.00 40,000.00 10000 Cash in Bank- Flushing Bank 10500 Inventory 10600 Accounts Receivable 11000 Prepaid Advertising 14000 Building 14500 Land 14600 Furniture and Fixtures 17100 Accumulated Depreciation- Build 22500 Accounts Payable 22600 Accrued Utilities Payable 22700 Accrued Interest Payable 22800 Accrued Salaries Payable 22900 Accrued Income Tax Payable 23000 Unearned Rent Revenue 25000 Note Payable- Flushing Bank 30100 Capital Stock 45000 Sales 5000 Cost of Goods Sold 60500 Advertising Epense 62450 Depreciation Expense. Building 63400 Interest Expense 65000 Salary Expense 68700 Utility Expense 69000 Income Tax Expense 48400 Rental Income 2,000.00 100,000.00 800.00 1,668.49 100.00 6,169.00 8,000.00 350,000.00 200,000.00 128,500.00 89,000.00 ,000.00 2,000.00 3,106.85 3,100.00 1,450.00 6,169.00 2,000.00 TOTAL 799,237.49 799,237.49 Using the adjusted trial balance above, prepare 1. The Income Statement, Statement of Retained Earnings and the Balance Sheet for The 2. Prepare the 3 closing entries. Since there are no dividends, a closing entry to transfer 3. Prepare an After Closing Trial Balance. DO NOT post the closing entries to your Main Street Casuals Shoppe, Inc. You should include a separate section for Gross Profit. the dividends declared is not necessary. previously prepared general ledger. You need only to update the retained earnings (which is zero thru the adjusted T/B). Remember, on an After Closing Trial Balance, the temporary accounts do not exist.
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