3. Prepare an unadjusted trial balance

A summary listing of the titles and balances of accounts in the ledger prior to the posting of adjusting entries.

for Knaus Architects as of January 31, 2018.

Marjorie Knaus, an architect, organized Knaus Architects on January 1, 2018. During the month, Knaus Architects completed the following transactions:

A.	Issued common stock to Marjorie Knaus in exchange for $20,000.
B.	Paid January rent for office and workroom, $1,900.
C.	Purchased used automobile for $28,100, paying $5,800 cash and giving a note payable for the remainder.
D.	Purchased office and computer equipment on account, $5,200.
E.	Paid cash for supplies, $1,400.
F.	Paid cash for annual insurance policies, $3,900.
G.	Received cash from client for plans delivered, $13,000.
H.	Paid cash for miscellaneous expenses, $2,200.
I.	Paid cash to creditors on account, $4,000.
J.	Paid installment due on note payable, $800.
K.	Received invoice for blueprint service, due in February, $4,250.
L.	Recorded fees earned on plans delivered, payment to be received in February, $20,300.
M.	Paid salary of assistants, $4,000.
N.	Paid gas, oil, and repairs on automobile for January, $1,100.

	a.

Knaus Architects

UNADJUSTED TRIAL BALANCE

January 31, 2018

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash
2	Accounts Receivable
3	Supplies
4	Prepaid Insurance
5	Automobiles
6	Equipment
7	Notes Payable
8	Accounts Payable
9	Common Stock
10	Professional Fees
11	Salary Expense
12	Blueprint Expense
13	Rent Expense
14	Automobile Expense
15	Miscellaneous Expense
16	Totals

Solution

	ACCOUNT TITLE	DEBIT	CREDIT
1	Cash
2	Accounts Receivable
3	Supplies
4	Prepaid Insurance
5	Automobiles
6	Equipment
7	Notes Payable
8	Accounts Payable
9	Common Stock
10	Professional Fees
11	Salary Expense
12	Blueprint Expense
13	Rent Expense
14	Automobile Expense
15	Miscellaneous Expense
16	Totals