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Work Sheet

Trial Balance Ajusment Ajusted Trial Balance


NO Account Name Debit Credit Debit Credit Debit

Cash 8,700 8,700


Account Receivabel 27,700 27,700
inventory 44,700 180 44,520
supplies 6,200 4,100 2,100
equipment 133,000 133,000
accumulated depreciation-equipment 23,000 11,500
notes payable 51,000
account payable 48,500
share capital-ordinary 50,000
retained earnings 38,000
dividends 8,000 8,000
sales revenue 755,200
sales return and allowance 12,800 12,800
cost of good sold 497,400 180 497,580
salaries and wages expense 136,000 136,000
advertising expense 24,400 24,400
utilities expense 14,000 14,000
maintenance and repairs expense 12,100 12,100
freight out 16,700 16,700
rent expense 24,000 24,000
totals 965,700 965,700
supplies expense 4,100 4,100
depreciation expense 11,500 11,500
Interest Expense 4,000 4,000
Interest Payable 4,000
19,780 19,780 981,200
Net Loss
Ajusted Trial Balance Income StatementFinancial Position
Credit Debit Credit Debit Credit

8,700
27,700
44,520
2,100
133,000
34,500 34,500
51,000 51,000
48,500 48,500
50,000 50,000
38,000 38,000
8,000
755,200 755,200
12,800
497,580
136,000
24,400
14,000
12,100
16,700
24,000

4,100
11,500
4,000
4,000 4,000
981,200 757,180 755,200 224,020 226,000
1,980 1,980
757,180 757,180 226,000 226,000