Question

Question was provided via image upload.

Explanation:

Identify the missing information

The user wants to prepare an unadjusted trial balance for Kayla Spa as of May 31, 2025. However, the actual T-account balances (the numerical values for Cash, Accounts Receivable, Land, Building, Equipment, Salaries Payable, Notes Payable, Common Stock, Dividends, Service Revenue, Salaries Expense, Property Tax Expense, etc.) are not visible in the provided image. The link "View the T-accounts" has not been clicked, so the numerical data is missing.

Determine the standard account ordering

Using the Trial Balance Preparation and Unadjusted Trial Balance knowledge points, we can help the student structure the trial balance correctly. A trial balance lists accounts in a specific order, usually following the financial statement order:

1. Assets (Cash, Accounts Receivable, Land, Building, Equipment)
2. Liabilities (Accounts Payable, Salaries Payable, Notes Payable)
3. Equity (Common Stock, Retained Earnings, Dividends)
4. Revenues (Service Revenue)
5. Expenses (Salaries Expense, Property Tax Expense, etc.)

Looking at the dropdown fields in the image, the account titles are partially pre-filled but some need selection. Let's list the standard order for the accounts shown:

• Cash (Asset - Debit)
• Accounts Receivable (Asset - Debit)
• Land (Asset - Debit)
• Building (Asset - Debit)
• Equipment (Asset - Debit)
• Salaries Payable (Liability - Credit)
• Notes Payable (Liability - Credit)
• Common Stock (Equity - Credit)
• Dividends (Equity - Debit)
• Service Revenue (Revenue - Credit)
• Salaries Expense (Expense - Debit)
• Property Tax Expense (Expense - Debit)

Formulate guidance for the student

Since the numerical values are missing, we must explain how to fill out the table once the student retrieves the T-account balances by clicking "View the T-accounts". We will provide the standard debit/credit classification for each account to ensure their trial balance balances perfectly.

Answer:

To complete your unadjusted trial balance, you will need to click the "View the T-accounts" link in your online homework portal to get the specific ending balances for each account.

Once you have those numbers, place them in the Debit or Credit columns according to their normal balances as follows:

Account Title	Normal Balance Type	Column to Enter Balance
Accounts Receivable	Asset	Debit
Land	Asset	Debit
Building	Asset	Debit
Equipment	Asset	Debit
Salaries Payable	Liability	Credit
Notes Payable	Liability	Credit
Common Stock	Equity	Credit
Dividends	Equity	Debit
Service Revenue	Revenue	Credit
Salaries Expense	Expense	Debit
Property Tax Expense	Expense	Debit

Steps to Complete:

1. Gather Balances: Click "View the T-accounts" and calculate or locate the final balance for each account as of May 31, 2025.
2. Enter Values: Input each balance into its correct column (Debit or Credit) based on the table above.
3. Calculate Totals: Sum up the entire Debit column and the entire Credit column. Enter these sums in the Total row at the bottom. Both totals must be equal (\(\text{Total Debits} = \text{Total Credits}\)).