Reference no: EM132513803

The general ledger of Pop's Fireworks includes the following account balances in 2021:

Accounts                                                                                                         debit                                       credit

Cash                                                                                     $23,600, debit

Accounts Receivable                                                                                                      $47,500, credit

Allowance for Uncollectible Accounts                                           $4,600, debit

Supplies $10,300, debit Notes Receivable (8%, due in 2 years)       34,000, debit

Land                                                                                                                              $97,000, credit

Accounts Payable                                                                                                              $14,700, credit

Common Stock                                                                                                                   $154,000, credit

Retained Earnings                                                             $31,100, credit

Service Revenue                                                               $127,200, debit

Salaries Expense                                                               $72,100, debit

Utilities Expense                                                                   27,800, debit

Supplies Expense                                                                         $19,300.

Totals                                                                            $331,600                                                        $331,600

In addition, the following transactions occurred during 2021 and are not yet reflected in the account balances above:

• June 3 Provide additional services on account for $19,000. All services on account include terms 2/10, n/30.
• June 8 Receive cash from customers within 10 days of the services being provided on account. The customers were originally charged $11,000.November 15 Write off customer accounts of $2,700 as uncollectible.

Question 1: Create the adjusted trial balance as of December 31, 2021.