Unadjusted Trial Balance

Account Title Debit Credit

Cash 93,800.00
Accounts Receivable 48,000.00
Fees Receivable d.
Supplies 7,200.00
Office Equipment 75,000.00
Accumulated Depreciation
Accounts Payable 38,000.00
Salaries Payable
Detoya,Capital 150,000.00
Detoya,Withdrawals 12,000.00
Income Summary
Consulting Revenues 68,000.00
Salaries Expense b.
Supplies Expense a.
Rent Expense 8,000.00
Depreciation Expense c.
Total: 256,000.00 256,000.00
Net income
Total:
 Edgar Detoya,Tax Consultant
Worksheet
For the Month Ended Dec.31 2021.
Adjustments Adjusted Trial Balance Income Statement
Debit Credit Debit Credit Debit Credit
93,800.00
48,000.00
10,000.00 10,000.00
a. 2,500.00 4,700.00
75,000.00
c. 800 800
38,000.00
b. 1,800.00 1,800.00
150,000.00
12,000.00

d. 10,000.00 78,000.00 78,000.00

1,800.00 13,800.00 13,800.00
2,500.00 2,500.00 2,500.00
8,000.00 8,000.00
800 800.00 800.00
15,100.00 15,100.00 268,600.00 268,600.00 25,100.00 78,000.00
52,900.00
78,000.00 78,00.00
Balance Sheet Post-Closing Trian Balance
Debit Credit Debit Credit
93,800.00 146,800.00
48,000.00 48,000.00
10,000.00 10,000.00
4,700.00 4,700.00
75,000.00 75,000.00
800 800
38,000.00 38,000.00
1,800.00 1,800.00
150,000.00 150,000.00
12,000.00 12,000.00

131,000.00
13,800.00
2,500.00
8,000.00
800.00
243,500.00 190,600.00 321,600.00 321,600.00
52,900.00
243,500.00 243,500.00