Seth​'s Tax Services had the following accounts and account balances after adjusting entries. Assume all accounts have normal balances. Prepare the adjusted trial balance for Seth​'s Tax Services as of December​ 31, 2018.

Cash $ ?
Land 26,000
Utilities Payable 150
Accounts Payable 3,700
Accumulated Depreciation—Equipment 1,800
Service Revenue 75,000
Supplies Expense 1,100
Dividends14,000
Equipment $11,000
Accounts Receivable 4,950
Office Supplies 700
Common Stock 22,600
Utilities Expense 1,650
Unearned Revenue 900
Depreciation Expense—Equipment 1,900
Salaries Expense 5,600

Answer and Explanation:

The preparation of the trial balance is presented below:

Particulars            Debit              Credit

Cash                       37250  

Accounts Receivable 4950  

Office Supplies        700  

Equipment            11000  

Accumulated

Depreciation - Equipment                 1800

Land                  26000  

Accounts Payable                                  3700

Utilities Payable                                      150

Unearned Revenue                                 900

Common Stock                                     22600

Dividends            14000  

Service Revenue                                      75000

Salaries Expense   5600  

Depreciation

Expense - Equipment 1900  

Supplies Expense  1100  

Utilities Expense  1650  

Total                       104150                          104150

answer; schedule c;

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