Question

1. The An accounting form that is used to record the increases and decreases in each financial statement item.accounts in the A group of accounts for a business.ledger of Seaside Furniture Company as of August 20Y5 are listed in alphabetical order as follows. All accounts have The normal balance of an account can be either a debit or a credit depending on whether increases in the account are recorded as debits or credits.normal balances. The balance of the cash account has been intentionally omitted.
   

   Accounts Payable	$118,600
   A claim against the customer created by selling merchandise or services on credit.Accounts Receivable	660,500
   Cash	?
   Common Stock	150,000
   Dividends	36,000
   Fees Earned	4,330,000
   Insurance Expense	18,000
   Land	1,850,000
   Miscellaneous Expense	30,200
   Notes Payable	75,000
   Prepaid Insurance	21,600
   Rent Expense	390,000
   Retained Earnings	1,814,400
   Supplies	11,200
   Supplies Expense	23,700
   Unearned Rent	12,000
   Utilities Expense	82,000
   Wages Expense	2,950,000

   Prepare an A summary listing of the titles and balances of accounts in the ledger prior to the posting of adjusting entries.unadjusted trial balance. List all the An accounting form that is used to record the increases and decreases in each financial statement item.accounts in the order of Assets, Liabilities, Stockholders’ equity, Revenues, and Expenses. Place the amounts in the proper columns. If an entry is not required in an amount box, leave it blank.

   Seaside Furniture Company
   Unadjusted Trial Balance
   August 31, 20Y5
   	Debit Balances	Credit Balances
   Accounts Payable Cash Common Stock Dividends Fees Earned Rent Expense Unearned Rent Utilities Expense Wages Expense
   Accounts Payable Accounts Receivable Miscellaneous Expense Notes Payable Rent Expense Supplies Expense Unearned Rent Utilities Expense Wages Expense
   Accounts Payable Common Stock Fees Earned Insurance Expense Miscellaneous Expense Notes Payable Rent Expense Supplies Supplies Expense
   Common Stock Dividends Fees Earned Miscellaneous Expense Notes Payable Prepaid Insurance Rent Expense Unearned Rent Wages Expense
   Accounts Payable Common Stock Insurance Expense Land Miscellaneous Expense Notes Payable Supplies Expense Unearned Rent Utilities Expense
   Accounts Payable Accounts Receivable Cash Fees Earned Land Prepaid Insurance Rent Expense Supplies Supplies Expense
   Cash Common Stock Dividends Land Prepaid Insurance Rent Expense Supplies Supplies Expense Unearned Rent
   Accounts Receivable Dividends Fees Earned Insurance Expense Miscellaneous Expense Notes Payable Prepaid Insurance Supplies Expense Wages Expense
   Accounts Payable Accounts Receivable Cash Common Stock Miscellaneous Expense Notes Payable Supplies Supplies Expense Unearned Rent
   Cash Common Stock Fees Earned Prepaid Insurance Rent Expense Retained Earnings Supplies Utilities Expense Wages Expense
   Cash Common Stock Dividends Fees Earned Prepaid Insurance Rent Expense Supplies Utilities Expense Wages Expense
   Accounts Payable Accounts Receivable Common Stock Dividends Fees Earned Land Miscellaneous Expense Notes Payable Wages Expense
   Accounts Payable Accounts Receivable Cash Fees Earned Land Notes Payable Prepaid Insurance Unearned Rent Wages Expense
   Accounts Payable Accounts Receivable Cash Common Stock Dividends Land Prepaid Insurance Rent Expense Unearned Rent
   Accounts Receivable Cash Dividends Fees Earned Land Notes Payable Prepaid Insurance Supplies Utilities Expense
   Accounts Payable Accounts Receivable Cash Common Stock Dividends Land Prepaid Insurance Supplies Supplies Expense
   Cash Dividends Fees Earned Insurance Expense Land Notes Payable Prepaid Insurance Supplies Unearned Rent
   Accounts Payable Accounts Receivable Common Stock Fees Earned Miscellaneous Expense Notes Payable Prepaid Insurance Supplies Unearned Rent

Answer 1

Answer- SEASIDE FURNITURE COMPANY
Unadjusted Trial Balance

August 31, 20Y5

Accounts Title	Debit Balances	Credit Balances
Accounts Payable		$118,600
Accounts Receivable	$660,500
Cash	$426,800
Common Stock		$150,000
Dividends	$36,000
Fees Earned		$4,330,000
Insurance Expenses	$18,000
Land	$1,850,000
Miscellaneous Expenses	$30,200
Notes Payable		$75,000
Prepaid Insurance	$21,600
Rent Expenses	$390,000
Retained Earnings		$1,814,400
Supplies	$11,200
Supplies Expenses	$23,700
Unearned Rent		$12,000
Utilities Expenses	$82,000
Wages Expenses	$2,950,000
Total	$6,500,000	$6,500,000

Cash is the balancing figure as total of both columns of trial balance must be equal.

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