The accounts in the ledger of Hickory Furniture Company as o

The accounts in the ledger of Hickory Furniture Company as of December 31, 2016, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted.

Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.

Unadjusted Trial Balance

Prepare an unadjusted trial balance, listing the accounts in their normal order and inserting the missing figure for cash.

Hickory Furniture Company

UNADJUSTED TRIAL BALANCE

December 31, 2016

1

Cash

2

Accounts Receivable

3

Supplies

4

Prepaid insurance

5

Land

6

Accounts Payable

7

Unearned Rent

8

Notes Payable

9

Elaine Wells, Capital

10

Elaine Wells, Drawing

11

Fees Earned

12

Wages Expense

13

Rent Expense

14

Utilities Expense

15

Supplies Expense

16

Insurance Expense

17

Miscellaneous Expense

18

Totals

Accounts Payable	$ 42,910		Notes Payable	$ 45,000
Accounts Receivable	115,920		Prepaid Insurance	20,500
Cash	?		Rent Expense	47,000
Elaine Wells, Capital	70,000		Supplies	4,880
Elaine Wells, Drawing	21,500		Supplies Expense	7,410
Fees Earned	746,900		Unearned Rent	13,000
Insurance Expense	3,400		Utilities Expense	26,150
Land	45,000		Wages Expense	573,200
Miscellaneous Expense	10,000

Solution

Account Title Debit Credit 1 Cash (balancing figure) 42850 2 Accounts Receivable 115920 3 Supplies 4880 4 Prepaid Insurance 20500 5 Land 45000 6 Accounts Payable 42910 7 Unearned Rent 13000 8 Notes Payable 45000 9 Elaine Wells, Capital 70000 10 Elaine Wells, Drawing 21500 11 Fees Earned 746900 12 Wages Expense 573200 13 Rent Expense 47000 14 Utilities Expense 26150 15 Supplies Expense 7410 16 Insurance Expense 3400 17 Miscellaneous Expense 10000 TOTAL 917810 917810