Listed below are the accounts taken from the Dec. 31, 2014, adjusted trial balance of ABC Company:
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Accounts Receivable 2,600 Interest Payable 400
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Supplies Expense 7,100 Cash 1,400
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Salary Expense 22,700 Repairs Expense 300
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Fees Earned (revenue) 81,300 Accounts Payable 1,900
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Prepaid Insurance 3,200 Telephone Expense 800
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Depreciation Expense 2,500 Utilities Expense 200
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Supplies on Hand 1,600 Unearned Revenue 2,100
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Salaries Payable 3,100 Interest Expense 3,000
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Office Equipment 55,200 Arnold, Capital 3,400
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Prepaid Advertising 700 Notes Payable 25,000
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Arnold, Withdrawals 15,000 Rent Expense 900
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