Problem:

I am requesting assistance on the trial balance added to and completed to a worksheet for a
month ending. All operating expenses under two accounts, Selling Expense and General Expense.
If I could have guidance on the adjusted trial balance, adjustments, and the closing accounts.
Supplies consumed during the month, 1500. Half is selling expense and the other half is general
expense
Depreciation for the month: building, $4000 furniture, $4800. One fourth of depreciation is
selling expense and three-fourths is general expense.
Unearned sales revenue earned during January, $4580
Accrued salaries, a general expense, $1150
Inventory on hand, $63,720. St James uses the perpetual inventory system
Debit Credit
Cash 16,430
Accounts Receivable 19,090
Inventory 65,400
Supplies 2,700
Building 188,170
Accum. Depre- Building 36,000
Furniture 45,600
Accum deprec-Furniture 5,800
Accounts payable 28,300
Salary Payable
Unearned Sales revenue 6,560
Note payable, long-term 87,000
D. St. James capital 144,980
D. St. James withdrawls 9,200
Sales revenue 187,970
Sales discounts 7,300
Sales returns and allowances 8,140
Cost of goods sold 103,000
Selling expense 21,520
General expense 10,060
496,610 496,610
Guidance on the adjusted trial balance
Accounting Basics
 Unadjusted Trial Balance
Debit Credit
Cash $ 16,430
Accounts Receivable $ 19,090
Inventory $ 65,400
Supplies $ 2,700
Building $ 188,170
Accumulated Depreciation-Building $ 36,000
Furniture $ 45,600
Accumulated Depreciation-Furniture $ 5,800
Accounts Payable $ 28,300
Salary Payable
Unearned Sales Revenue $ 6,560
Note Payable, long term $ 87,000
D.St. James Capital $ 144,980
D.St. James withdrawals $ 9,200
Sales Revenue $ 187,970
Sales Discounts $ 7,300
Sales returns and allowances $ 8,140
Cost of Goods Sold $ 103,000
Selling expenses $ 21,520
General Expense $ 10,060
$ 496,610 $ 496,610
$ -
Adjustments Adjusted Trial Balance
Debit Credit Debit Credit
$ 16,430
$ 19,090
$ 1,680 $ 63,720
$ 1,500 $ 1,200
$ 188,170
$ 4,000 $ 40,000
$ 45,600
$ 4,800 $ 10,600
$ 28,300
$ 1,150 $ 1,150
$ 4,580 $ 1,980
$ 87,000
$ 144,980
$ 9,200
$ 4,580 $ 192,550
$ 7,300
$ 8,140
$ 1,680 $ 104,680
$ 2,950 $ 24,470
$ 8,500 $ 18,560
$ 17,710 $ 17,710 $ 506,560 $ 506,560
$ - $ -