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Koosman Wallpapering reported the following summarized data at December 31, 2017. Accounts appear in no particular order and all have normal balances.

Account NumberAccount NameAccount Value
410Service Revenue$35,670
130Equipment$42,670
510Rent Expense$10,200
310J. Koosman, Capital$23,000
210Accounts Payable$1,700
320J. Koosman, Drawing$10,900
220Salaries Payable$13,000
520Salaries Expense$1,790
110Cash$10,000
120Accounts Receivable$4,378
230Interest Payable$7,878
530Utilities Expense$1,310

 

Prepare the trial balance of Koosman Wallpapering at December 31, 2017.

Koosman Wallpapering
Trial Balance
For the Month Ending December 31, 2017
AccountsDebitsCredits
TotalSingle lineDouble lineSingle lineDouble line