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GENERAL LEDGER
Cash Account # 110
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Accounts Receivable Account # 112
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Merchandise Inventory Account # 115
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Prepaid Insurance Account # 116
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Store Supplies Account # 117
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Store Equipment Account # 123
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Accumulated Depreciation-Store Depreciation Account # 124
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Accounts Payable Account # 210
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Salaries Payable Account # 211
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Capital Stock Account # 310
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Retained Earnings Account # 311
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Dividends Account # 312
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Income Summary Account # 313
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Sales Account # 410
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Sales Returns and Allowances Account # 411
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Sales Discount Account # 412
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Cost of Merchandise Sold Account # 510
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Sales Salaries Expense Account # 520
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Advertising Expense Account # 521
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Depreciation Expense Account # 522
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Store Supplies Expense Account # 523
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Miscellaneous Selling Expense Account # 529
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Office Salaries Expense Account # 530
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Rent Expense Account # 531
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Insurance Expense Account # 532
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Miscellaneous Administrative Expense Account # 539
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Unadjusted Trial Balance:
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ADJUSTING ENTRIES
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Financial Statement Forms:
Income Statement
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Statement of Retained Earnings
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Balance Sheet:
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CLOSING ENTRIES
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Post-Closing Trial Balance:
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