TUGAS – PERTEMUAN VII

QQ Laundry
Unadjusted Trial Balance
December 31 2014
in $
Description Debet Credit
Cash 5.500
Supplies 9.450
Prepaid Insurance 4.300
Equipment 142.000
Accum depr of equipment 75.200
Account payable 4.900
QQ’s capital 53.800
QQ’s drawing 4.200
Fees earned 116.100
Wages Expense 52.000
Rent Expense 19.650
Electric Expense 10.200
Misscelenous Expense 2.700
Jumlah 250.000 250.000

The data needed to determine year end adjustments are as follows :

1. Supplies on hand at december 31, 2014 are $ 1.500
2. Wages accrued but not paid at december 31, 2014 are $ 750
3. Depreciation of equipment during the year is $6.000

Instructions
1. Make Adjustment entries
2. Make Worksheet
3. Make Financial Statement