TRIAL BALANCE ADJUSTMENT

ACCOUNT TITLES DEBIT CREDIT DEBIT CREDIT

Cash 4,300.00
Accounts Receivable 26,600.00
Supplies 500.00 300.00
Prepaid Insurance 1,700.00 200.00
Equipment 53,500.00
Accumulated Depreciation 36,400.00 1,100.00
Accounts Payable 13,400.00
Wages Payable 600.00
Unearned Service Revenue 8,000.00 4,000.00
Common Stock 6,000.00
Retained Earnings 13,700.00
Dividends 3,800.00
Service Revenue 16,000.00 800.00 4,000.00
Advances from Customer 800.00
Depreciation Expense 1,100.00
Wages Expense 1,600.00 600.00
Insurance Expense 200.00
Utilities Expense 1,500.00
Supplies Expense 300.00
TOTAL 93,500.00 93,500.00 7,000.00 7,000.00
 ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
4,300.00 4,300.00
26,600.00 26,600.00
200.00 200.00
1,500.00 1,500.00
53,500.00 - 53,500.00
37,500.00 37,500.00
13,400.00 13,400.00
600.00 600.00
4,000.00 4,000.00
6,000.00 6,000.00
13,700.00 13,700.00
3,800.00 - 3,800.00
19,200.00 19,200.00
- 800.00 800.00
1,100.00 1,100.00 -
2,200.00 2,200.00 -
200.00 200.00 -
1,500.00 1,500.00 -
300.00 300.00 -
95,200.00 95,200.00 5,300.00 19,200.00 89,900.00 76,000.00
13,900.00 13,900.00
Depreciation Expense – Equipment 1,100.00
Accumulated Depreciation – Equipment 1,100.00

Wages Expense 600.00

Wages Payable 600.00

Supplies Expense 300.00

Supplies 300.00

Insurance Expense 200.00

Prepaid Insurance 200.00

Unearned Service Revenue 4,000.00

Service Revenue 4,000.00
6,200.00 6,200.00
Service Revenue 800
Advances from Customer 800