Account Titles Unadjusted Trial Balance Adjustment

Cash in Bank 114,000

Accounts Receivable 204,000
Prepaid Insurance 20,000
Medical Supplies 56,000
Medical Equipment 465,000
Land 250,000
Building 1,000,000
Accounts Payable 49,000
Notes Payable 1,600,000
Unearned Research Revenue 90,000 d. 30,000
L. Arguelles, Capital 250,000
L. Arguelles, Drawing 200,000
Medical Revenue 434,000
Salaries Expense 73,000 e. 51,000
Utilities Expense 3,000
Repairs and Maintenace 23,000
Associated Dues Expense 15,000
Total 2,423,000 2,423,000
Adjustments
Insurance Expense a. 1,666
Unused Medical Supplies b.21,000
Depreciation Expense c. 14,000
Accumulated Depreciation
Research Reveneue
Salaries Payable
Interest Expense f. 28,000
Interest Payable
Total 145,666
Profit
Total
 Adjusted Trial Balance Statement of Comprehensive Income
114,000
204,000
a. 1,666 18,334
b. 21,000 35,000
465,000
250,000
1,000,000
49,000
1,600,000
60,000
250,000
200,000
434,000 434,000
124,000 124,000
3,000 3,000
23,000 23,000
15,000 15,000

1,666 1,666
21,000
14,000 14,000
c.14,000 14,000
d. 30,000 30,000 30,000
e. 51,000 51,000
28,000 28,000
f. 28,000 28,000
145,666 2,516,000 2,516,000 208,666 464,000
255,334
464,000 464,000
Statement of Financial Position
114,000
204,000
18,334
35,000
465,000
250,000
1,000,000
49,000
1,600,000
60,000
250,000
200,000

21,000

14,000

51,000

28,000
2,307,334 2,052,000
255,334
2,307,334 2,307,334