PL R

For the Mo
Account Unadjested Trial Balance Adjustments
Nos. Title Debit Credit Debit
110 Cash 153,880.00
120 Accounts Receivable 71,895.00
130 Merchandise Inventory, beg 40,000.00
140 Supplies 3,225.00
150 Prepaid Rent 50,000.00
160 Office Equipment 50,000.00
170 Furniture & Fixtures 60,000.00
210 Accounts Payable 84,000.00
310 PL, Capital 361,300.00
410 Sales 146,800.00
420 Sales Returns and Allowances 1,500.00
430 Sales Discounts 500
510 Purchases 135,000.00
520 Freight- in 3,400.00
540 Purchase Discounts 1,800.00
610 Salaries Expense 20,000.00
640 Utilities Expense 4,500.00 d) 800
593,900.00 593,900.00
Rent Expense a) 30,000.00
Supplies Expense b) 500
Depreciation Expense- Office Eqpt. c1) 1,000.00
Accum. Depreciation- Office Eqpt.
Depreciation Expense- Fur & Fixture c2) 750
Accum. Depreciation- Fur & Fixture
Merchandise Inventory, ending e) 50,000.00
Income Summary
83,050.00
Net Loss
 PL Rejuvenating Supplies
WORKSHEET
For the Month Ended January 31, 2017
Adjustments Adjusted Trial Balance Income Statement
Debit Credit Debit Credit Debit Credit
153,880.00
71,895.00
40,000.00 40,000.00
b) 500 2,725.00
a) 30,000.00 20,000.00
50,000.00
60,000.00
d) 800 84,800.00
361,300.00
146,800.00 146,800.00
1,500.00 1,500.00
500 500
135,000.00 135,000.00
3,400.00 3,400.00
1,800.00 1,800.00
20,000.00 20,000.00
d) 800 5,300.00 5,300.00

a) 30,000.00 30,000.00 30,000.00

b) 500 500.00 500.00
c1) 1,000.00 1,000.00 1,000.00
c1)1,000.00 1,000.00
c2) 750 750.00 750.00
c2) 750 750.00
e) 50,000.00 50,000.00
e)50,000.00 50,000.00 50,000.00
83,050.00 83,050.00 646,450.00 646,450.00 237,950.00 198,600.00
39,350.00
237,950.00 237,950.00
Statement Balance Sheet
Credit Debit Credit
153,880.00
71,895.00

2,725.00
20,000.00
50,000.00
60,000.00
84,800.00
361,300.00
146,800.00

1,800.00

1,000.00

750.00
50,000.00
50,000.00
198,600.00 448,500.00 447,850.00
39,350.00 39,350.00
237,950.00 448,500.00 448,500.00