91Ó°ÊÓ

Identify each of the following accounts of Sesame Services Co. as asset, liability, owner's equity, revenue, or expense, and state in each case whether the normal balance is a debit or a credit. a. Accounts Payable f. Fees Earned b. Accounts Receivable g. Office Equipment c. Billy Eldrod, Capital h. Rent Expense d. Billy Eldrod, Drawing i. Supplies e. Cash j. Wages Expense

The accounts in the ledger of Aznar Co. as of October 31, 2010, are listed in alphabetical order as follows. All accounts have normal balances. The balance of the cash account has been intentionally omitted. \(\begin{array}{lrlrr} & & & \\ \text { Accounts Payable } & \$ 28,000 & \text { Notes Payable } & \$ 60,000 \\ \text { Accounts Receivable } & 56,250 & \text { Prepaid Insurance } & 4,500 \\ & ? & \text { Rent Expense } & 90,000 \\\ & 129,850 & \text { Supplies } & 3,150 \\ \text { Ellen Kubota, Capital } & 30,000 & \text { Supplies Expense } & 11,850 \\ \text { Ellen Kubota, Drawing } & 465,000 & \text { Unearned Rent } & 13,500 \\ \text { Fees Eamed } & 9,000 & \text { Utilities Expense } & 62,250 \\ \text { Insurance Expense } & 127,500 & \text { Wages Expense } & 262,500 \\ \text { Land } & 13,350 & & \end{array}\) Prepare an unadjusted trial balance, listing the accounts in their proper order and inserting the missing figure for cash.