Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as...

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Accounting

Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2017:

Debit Credit
Accounts receivable $ 20,700
Accumulated depreciation, equipment $ 11,700
Cash 8,200
Depreciation expense, equipment 1,350
Equipment 18,700
Interest income 420
Rent expense 17,200
Salaries expense 60,700
Subscription revenues 70,700
Trish Norris, capital 44,430
Trish Norris, withdrawals 19,100
Unearned subscription revenue 18,700




Totals $ 145,950 $ 145,950









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Journal Entry Worksheet 1234 2 3 4 Record to close revenues to the income summary. Date General Journal Debit Credit January 31, 2017 *Enter debits before credits done clear entry record entry

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