date account title debit kredit

1 insurance expense 1200

prepaid expense 1200
2 supplies expense 2400
supplies 2400
3 depreciation expense building 1125
depreciation expense equipment 600
accumulated depreciation building 1125
accumulated depreciation equipment 600
4 unearned rent revenue 4100
rent revenue 4100
5 salaries and wages expenses 400
salaries and wages payable 400
6 account receivable 3700
rent revenue 3700
7 interest expense 600
interest payable 600
14125 14125
cash 101
date explanation ref debit kredit balance
31 agustus balance √ 19600

account receivable 112

date explanation ref debit kredit balance
31 agustus adjusting j1 3700 3700

supplies 126
date explanation ref debit kredit balance
31 agustus balance √ 3300
31 agustus adjusting j1 2400 900

prepaid insurance 130

date explanation ref debit kredit balance
31 agustus balance √ 6000
31 agustus adjusting j1 1200 4800

land 140
date explanation ref debit kredit balance
31 agustus balance √ 25000

buildings 143
date explanation ref debit kredit balance
31 agustus balance √ 125000

accumulated depreciation buildings 144

date explanation ref debit kredit balance
31 agustus adjusting j1 1125 1125

equipment 157
date explanation ref debit kredit balance
31 agustus balance √ 26000

accumulated depreciation equipment 158

date explanation ref debit kredit balance
31 agustus adjusting j1 600 600

accounts payable 201

date explanation ref debit kredit balance
31 agustus balance √ 6500

unearned rent revenue 208

date explanation ref debit kredit balance
31 agustus balance √ 7400
31 agustus adjusting j1 4100 3300

salaries and wages payable 212

date explanation ref debit kredit balance
31 agustus adjusting j1 400 400

interest payable 230

date explanation ref debit kredit balance
31 agustus adjusting j1 600 600

mortgage payable 275

date explanation ref debit kredit balance
31 agustus balance √ 80000

share capital-ordinary 311

date explanation ref debit kredit balance
31 agustus balance √ 100000

dividen 332
date explanation ref debit kredit balance
31 agustus balance √ 5000

rent revenue 429

date explanation ref debit kredit balance
31 agustus balance √ 80000
31 adjusting j1 4100 84100
31 adjusting j1 3700 87900

maintenace and repairs expense 622

date explanation ref debit kredit balance
31 agustus balance √ 3600

supplies expense 631

date explanation ref debit kredit balance
31 agustus adjusting j1 2400 2400

depreciation expense equipment 711

date explanation ref debit kredit balance
31 agustus adjusting j1 1725 1725

interest expense 718

date explanation ref debit kredit balance
31 agustus adjusting j1 600 600

insurance expense 722

date explanation ref debit kredit balance
31 agustus adjusting j1 1200 1200

salaries and wages expense 726

date explanation ref debit kredit balance
31 agustus balance √ 51000
adjusting j1 400 51400

utilities expense 732

date explanation ref debit kredit balance
31 agustus balance √ 9400
adjusted trial balance
account debit kredit
cash 19600
account receivable 3700
supplies 900
prepaid insurance 4800
land 25000
buildings 125000
accumulated depreciation buildings 1125
equipment 26000
accumulated depreciation equipment 600
account payable 6500
unearned rent revenue 3300
salaries and wages payable 400
interest payable 600
mortgage payable 80000
share capital ordinary 100000
dividen 5000
rent revenue 87800
maintenance and repairs expense 3600
supplies expense 2400
depreciation expense 1725
interest expense 600
insurance expense 1200
salaries and wages expense 51400
utilites expense 9400
280325 280325
 assets
land € 25,000.00
buildings € 125,000.00
less : accum, depreciation buildings € 1,125.00 € 123,875.00
equipment € 26,000.00
less : accum, depreciation equipments € 600.00 € 25,400.00
prepaid insurance € 4,800.00
supplies € 900.00
account receivable € 3,700.00
cash € 19,600.00
total

equity liabilities
equity
share capital-ordinary € 100,000.00
retained earnings € 12,475.00 € 112,475.00
liabilities
accounts payable € 6,500.00
mortgage € 80,000.00
unearned rent revenue € 3,300.00
interest payable € 600.00
salaries and wages payable € 400.00 € 90,800.00

€ 203,275.00
 trial balance adjusment
ref account titles debit credit debit credit
101 cash 19600
126 supplies 3300 2400
130 prepaid insurance 6000 1200
140 land 25000
143 buildings 125000
157 equipment 26000
201 accounts payable 6500
208 unearned rent revenue 7400 4100
275 mortgage payable 80000
311 share capital ordinary 100000
332 dividen 5000
429 rent revenue 80000 7800
622 maintenance and revenue expense 3600
726 salaries and wages expense 51000 400
732 utilites expense 9400
273900 273900

retained earnings
112 account receivable 3700
144 accumulated depreciation buildings 1125
158 accumulated depreciation equipment 600
212 salaries and wages payable 400
230 interest payable 600
631 supplies expense 2400
711 depreciation expense 1725
718 interest expense 600
722 insurance expense 1200

retained earnings = revenue - expense = 87800-70325 = 17475

17475-deviden=17475-5000=12475
 adjusted trial balance income statement statement of financial position
debit credit debit credit debit credit
19600 19600
900 900
4800 4800
25000 25000
125000 123875
26000 25400
6500 6500
3300 3300
80000 80000
100000 100000
5000
87800 87800
3600 3600
51400 51400
9400 9400

12475
3700 3700
1125
600
400 400
600 600
2400 2400
1725 1725
600 600
1200 1200
280325 280325 70325 87800 203275 203275