A. HERCULES POIROT, P.I.

, SA
WORKSHEET
For the Quarter Ended March 31, 2017
Account Titles Trial Balance Adjustmnets Adjusted
Trial Balance
Dr Cr Dr Cr Dr Cr
Cash 11,410 11,410
Account Receivable 5,920 1,080 7,000
Supplies 1,250 750 500
Prepaid Insurance 2,400 600 1,800
Equipment 15,000 15,000
Notes Payable 10,000 10,000
Accounts Payable 7,350 7,350
Share Capital - Ordinary 14,000 14,000
Dividends 600 600
Service Revenue 10,200 1,080 11,280
Salaries and Wages
Expense 2,240 2,240
Travel Expense 1,300 1,300
Rent Expense 1,200 1,200
Miscellaneous Expense 230 230
Totals 41,550 41,550
Supplies Expense 750 750
Depreciation Expense 680 680
Accumulated
Depreciation-Equipment 680 680
Interest Expense 300 300
Interest Payable 300 300
Insurance Expense 600 600
Totals 3,410 3,410 43,610 43,610
Net Income
Totals

B. HERCULES POIROT, P.I., SA

WORKSHEET
For the Quarter Ended March 31, 2017

Revenues
Service Revenues
Expenses
Salaries and wages expense 2,240
Travel expense 1,300
Rent Expense 1,200
Depreciation expense 680
Insurance expense 600
Supplies expense 750
Interest expense 300
 Miscellaneous expense 230
Total expense
Net income

HERCULES POIROT, P.I., SA

WORKSHEET
For the Quarter Ended March 31, 2017

Retained earnings, January 1 0

Add: Net income 3,980
3,980
Less devidens 600
Retained earnings, March 31 3,380
 Income Statement of
Statement Financial Position
Dr Cr Dr Cr
11,410
7,000
500
1,800
15,000
10,000
7,350
14,000
600
11,280

2,240
1,300
1,200
230

750
680

680
300
300
600
7,300 11,280 36,310 32,330
3,980 3,980
11,280 11,280 36,310 36,310

March 31, 2017

11,280
 7,300
3,980

March 31, 2017