David’s, Inc. Trial Balance December 31 | ||
| Debit | Credit |
Cash | $ 21 |
|
Accounts Receivable | 39 |
|
Equipment | 175 |
|
Accounts Payable |
| $ 27 |
Capital Stock |
| 117 |
Retained Earnings |
| 39 |
Dividends | 13 |
|
Service Revenue |
| 203 |
Salaries Expense | 95 |
|
Depreciation | 27 |
|
Advertising Expense | 16 | ____ |
| $386 | $386 |
| ||
Prepare the closing entries.
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