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The adjusted trial balance of Unruh Book Company

The adjusted trial balance of Unruh Book Company 



The adjusted trial balance of Unruh Book Company appears below.
UNRUH BOOK COMPANY
Adjusted Trial Balance
December 31, 2008
Debit Credit
Cash 32,000
Accounts Receivable 25,000
Merchandise Inventory 35,000
Building 150,000
Accumulated Depreciation—
Building 20,000
Accounts Payable 12,000
Unruh, Capital 149,000
Unruh, Drawing 20,000
Sales 305,000
Sales Discounts 6,000
Sales Returns & Allowances 8,000
Cost of Goods Sold 173,000
Selling Expenses 18,000
Administrative Expenses 19,000
486,000 486,000
Instructions
Using the information given, prepare the year-end closing entries.





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01 Apr 2016

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    The adjusted trial balance of Unruh Book Company

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