9) The following is the adjusted trial balance for Tuttle Photography.
Accounts
Debit
Credit
Cash
$15,000
Accounts receivable
30,000
Prepaid insurance
7,500
Office supplies
3,200
Land
40,000
Building
160,000
Accumulated depreciation
$12,000
Equipment
75,000
8,500
Accounts payable
12,000
Salaries payable
2,000
Unearned service revenue
25,000
Mortgage payable
100,000
Common stock
10,000
Retained earnings
11,290
Dividends
23,000
Service revenue
289,000
Salaries expense
61,000
Depreciation expense
6,150
Supplies expense
14,040
Insurance expense
14,000
Utilities expense
20,900
$469,790
Using the information above, prepare a post-closing trial balance for Tuttle Photography
(dated December 31, 2012).
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