The accounts in the ledger of Leaf Co. as of December 31, 2014, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.
|
Accounts Payable
|
$ 23,500
|
Notes Payable
|
$ 50,000
|
|
Accounts Receivable
|
38,100
|
Prepaid Insurance
|
6,400
|
|
Capital Stock
|
8,000
|
Rent Expense
|
36,000
|
|
Cash
|
?
|
Retained Earnings
|
42,000
|
|
Dividends
|
16,000
|
Supplies
|
3,200
|
|
Fees Earned
|
538,000
|
Supplies Expense
|
9,000
|
|
Insurance Expense
|
6,000
|
Unearned Rent
|
13,500
|
|
Land
|
40,000
|
Utilities Expense
|
18,000
|
|
Miscellaneous Expense
|
12,000
|
Wages Expense
|
476,800
|
Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.