UNADJUSTED TRIAL BALANCE ADJUSTING JOURNAL ENTRIES ADJUSTED TRIAL BALANCE

ACCOUNT TITLES
Debit Credit Debit Credit Debit Credit
Cash 250,500.00 250,500.00
Accounts Receivable 125,756.00 125,756.00
Allowance for doubtful accounts 2,345.00 4,751.30 7,096.30
Doubtful Accounts Expense 4,751.30 4,751.30
Prepaid Insurance 24,600.00 8,200.00 16,400.00
Insurance Expense 8,200.00 8,200.00
Depreciation Expense - Building 10,000.00 10,000.00
Building 1,250,750.00 1,250,750.00
Accumulated Depreciation - Building 250,150.00 10,000.00 260,150.00
Depreciation Expense - Office Equipment 1,500.00 1,500.00
Office Equipment 85,450.00 85,450.00
Accumulated Depreciation - Office Equipment 25,635.00 1,500.00 27,135.00
Depreciation Expense - K&D Equipment 2,000.00 2,000.00
Kitchen and Dining Equipment 45,690.00 45,690.00
Accumulated Depreciation - K&D Equipment 25,500.00 2,000.00 27,500.00
Accounts Payable 450,000.00 450,000.00
Lala, Capital 811,889.00 811,889.00
Lala, Drawings 10,000.00 10,000.00
Service Income 450,330.00 24,800.00 475,130.00
Office Supplies Expense 75,653.00 15,250.00 90,903.00
Kitchen Supplies Expense 86,750.00 8,750.00 95,500.00
Repair and Maintenance 24,750.00 24,750.00
Advertising Expense 35,950.00 12,500.00 48,450.00
Office Supplies 15,250.00 15,250.00
Kitchen Supplies 8,750.00 8,750.00
Prepaid Advertising 12,500.00 12,500.00
Utilities Expense 12,660.00 12,660.00
Accrued Utilities Payable 12,660.00 12,660.00
Prepaid Expense
Accrued Expense
Accrued Income 24,800.00 24,800.00
Salaries Expense 6,000.00 6,000.00
Salaries Payable 6,000.00 6,000.00
Taxes Expense 8,530.00 8,530.00
Taxes Expense 8,530.00 8,530.00
Accrued Interest Receivable 750.00 750.00
Interest Income 750.00 750.00
Unearned Service Income 10,000.00 10,000.00
TOTAL 2,015,849.00 2,015,849.00 115,691.30 115,691.30 2,123,340.30 2,123,340.30