UNADJUSTED TRIAL BALANCE ADJUSTMENT

Sr.No. PARTICULARS Debit Credit Debit

1 Cash 20000
2 Prepaid film Rental 31200
3 Land 120000
4 Building 168000
5 Acc. Dep. - Building 14000
6 Fixture & Equipment 36000
7 ACc. Dep. - Fixt & Equipment 12000
8 Notes Payable 180000
9 Accounts Payable 4400
10 Unearned Admission Revenue 1000 500
11 Income taxes Payable 4740
12 Capital Stock 40000
13 Retained Earning 46610
14 Dividends 15000
15 Admission Revenue 305200
16 Concession Revenue 14350
17 Concession Revenue Recieable 2250
18 Salaries Expenses 68500 1700
19 Salaries Payable
20 Film Rental Expense 94500 15200
21 UTILITIES Expense 9500
22 Dep. Exp. - Building 4900 700
23 Dep. Exp. - Fixt & Equipment 4200 600
24 Interest Expense 10500 1500
25 Interest Payable
26 Income taxes Expense 40000 4200
TOTAL 622300 622300 26650
ADJUSTMENT ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
Credit Debit Credit Debit Credit Debit
20000 20000
15200 16000 16000
120000 120000
168000 168000
700 14700
36000 36000
600 12600
180000
4400
500
4200 8940
40000
46610 66300
15000 15000
500 305700 305700
2250 16600 16600
2250
70200 70200
1700 1700
109700 109700
9500 9500
5600 5600
4800 4800
12000 12000
1500 1500
44200 44200
26650 633250 633250 322300 322300 377250
BALANCE SHEET
Credit

14700

12600
180000
4400
500
8940
40000
46610

1700

1500

377250