OAKLEY CO.

Trial Balance June 30, 2012 Accounts Cash Accounts Receivable Supples Accounts Payable Services Revenue Unearned Services Revenue Offices Expense Salaries & Wages Expense Dividends Totals Debit $ $ 160 500 706 890 225 65 670 575 1,970 $ Credit 149

1,970

Stephen King, D.D.S. Adjusting Entries January 1, 2012 Accounts Accounts Receivable Services Revenue Utilites Expense Accounts Payable Depreciation Expense Accumulated Depreciation-Equipment Interest Expense Interest Payable Insurance Expense Prepaid Insurance Supplies Expense Supplies

Debit 750

Credit 750

520 520 400 400 500 500 15,000 15,000 1,200 1,200