Appendix I
Review Exercise Solutions
394
c) Trial Balance
CG Accounting
Trial Balance
June 30, 2016
Account Titles
DR
CR
Cash
$5,550
Accounts Receivable
4,600
Prepaid Insurance
1,200
Equipment
6,000
Accounts Payable
$2,750
Unearned Revenue
900
Bank Loan
3,050
Gordon, Capital
9,400
Gordon, Drawings
1,000
Service Revenue
3,600
Advertising Expense
450
Rent Expense
900
Total
$19,700
$19,700
