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Problem - The Sky Blue Corporation has the following adjusted trial balance at December 31.
Debit
Credit
Cash
$1,300
Accounts Receivable
2,700
Prepaid Insurance
3,000
Notes Receivable (long-term)
3,700
Equipment
15,500
Accumulated Depreciation
$4,000
Accounts payable
6,120
Salaries and Wages Payable
1,350
Income Taxes Payable
3,600
Unearned Revenue
740
Common Stock
3,100
Retained Earnings
1,280
Dividends
370
Sales Revenue
48,330
Rent Revenue
Salaries and Wages Expense
23,000
Depreciation Expense
2,000
Utilities Expense
4,920
Insurance Expense
2,100
Rent Expense
6,700
Income Tax Expense
Total
$68,890
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