Cash 20000 Cash 6600

Account Receivable 14700 Fees Earned 6600

Supplies 3300 Supplies 725
Office Equipment 12000 Cash 725
Jeff Horton, Capital 50000 Cash 26500
Prepaid Rent 6000 Account Receivable 26500
Cash 6000 Salary Expense 1650
Prepaid Insurance 4200 Cash 1650
Cash 4200 Misc. Expense 540
Cash 9400 Cash 540
Unearned Fees 9400 Misc. Expense 760
Office Equipment 8000 Cash 760
Account Payable 8000 Cash 5160
Cash 11700 Fees Earned 5160
Account Receivable 11700 Account Receivable 2590
Misc. Expense 350 Fees Earned 2590
Cash 350 Drawing, Jeff 18000
Account Payable 6400 Cash 18000
Cash 6400 Cash 4450
Account Receivable 21900 Fees Earned 4450
Fees Earned 21900 Account Receivable 16800
Salary Expense 1650 Fees Earned 16800
Cash 1650
 UNADJUSTED TRIAL BALANCE ADJUSTMENT ADJUSTED TRIAL BALANCE
Dr Cr Dr Cr
Cash 43535 Insurance Expense 350 Cash
Account Receivable 17790 Prepaid Insurance 350 Account Receivable
Supplies 4025 Supplies Expense 2800 Supplies
Prepaid Rent 6000 Supplies 2800 Prepaid Rent
Prepaid Insurance 4200 Depre Expense 400 Prepaid Insurance
Office Equipment 20000 Acc Depreciation 400 Office Equipment
Account Payable 1600 Salary Expense 275 Account Payable
Unearned Fees 9400 Salary Payable 275 Unearned Fees
Jeff Horton, Capital 50000 Rent Expense 2000 Jeff Horton, Capital
Jeff Horton, Drawing 18000 Prepaid Rent 2000 Jeff Horton, Drawing
Fees Earned 57500 Unearned Fees 7050 Fees Earned
Salary Expense 3300 Fees Earned 7050 Salary Expense
Misc. Expense 1650 Misc. Expense
118500 118500 Insurance Expense
Supplies Expense
Depreciation Expense
Rent Expense
Accumulated Depre
Salary Payable
JUSTED TRIAL BALANCE
Dr Cr
43535
17790
1225
4000
3850
20000
1600
2350
50000
18000
64550
3575
1650
350
2800
400
2000
400
275
119175 119175