TRIP TO SOMEWHERE

Adjustment of Entries
For the Month of June 2018

No. Particulars PR Debit Credit

1 Unused Supplies 5,000.00
Supplies expense 5,000.00

2 Communication expense 500.00

Communications payable 500.00
(accrued communications)

3 Prepaid rent 18,000.00

Rent expense 18,000.00

4 Service Income 25,000.00

Unearned Income 25,000.00

5 Dep'n. - Computer Equipment 25,000.00

Accum. Dep'n. - Computer Eqpmnt. 25,000.00

6 Dep'n. - Furniture & Fixture 1,500.00

Accum. Dep'n. - Furn. & Fixt. 1,500.00

7 Impairment Loss 500.00

Allowance for Impairment Loss 500.00
 TRIP TO SOMEWHERE
General Ledger
As of June 2018

Allowance for Impairment Loss

Date Particular PR Dr Date PR Cr
30-Jun 500.00

Unused Supplies
Date Particular PR Dr Date PR Cr
30-Jun 5,000.00

Prepaid Rent
Date Particular PR Dr Date PR Cr
30-Jun 5,000.00

Accum. Depreciation - Furn. & Fix.

Date Particular PR Dr Date PR Cr
30-Jun 1,500.00

Accum. Depreciation - Computer Equipment

Date Particular PR Dr Date PR Cr
30-Jun 25,000.00

Communications Payable
Date Particular PR Dr Date PR Cr
30-Jun 500.00