Edgar Detoya

Worksheet
For the period ended Dec.31,20x1

Unadusted Trial Balance Adjustments

Accounts Debit Credit Debit Credit
Cash
Accounts Receivable 48,000.00
Fees Receivable 10,000.00
Supplies 4,700.00
Office Equipment 75,000.00
Accumulated Depreciation 800.00
Accounts Payable 7,200.00 7,200.00
Salaries Payable 1,800.00
Detoya,Capital 150,000.00
Detoya,Withdrawal 12,000.00
Income Summary 156,900.00 159,800.00
Consulting Revenues 78,000.00
Salaries Expense 2,500.00
Supplies Expense 2,500.00
Rent Expense 8,000.00 -
-
 Edgar Detoya
Worksheet
period ended Dec.31,20x1

Adjusted Trial Balance Income Statement Balance Sheet

Debit Credit Debit Credit Debit Credit
- -
48,000.00 48,000.00
10,000.00 10,000.00
4,700.00 4,700.00
75,000.00 75,000.00
800.00 800.00
7,200.00 7,200.00 7,200.00
1,800.00 1,800.00
150,000.00 150,000.00
12,000.00 - 12,000.00 -

78,000.00 78,000.00
2,500.00 2,500.00
2,500.00 2,500.00
8,000.00 8,000.00
- -
- -
- -
-
- -
- - - -

-
-
Post-Closing Trial Balance
Debit Credit
-
48,000.00
10,000.00
4,700.00
75,000.00
-
7,200.00
1,800.00
150,000.00

78,000.00
2,500.00

-
 1 Cash 57,500.00 Cash
Equipment 1 32,500.00 57,500.00 3,000.00
Hashim, Capital 90,000.00 2,000.00 400.00
15,000.00 25,000.00
4 Prepaid Insurance 3,000.00
Cash 3,000.00
74,500.00 28,400.00
7 Accounts Receivable 10,000.00 46,100.00
Service Revenue 10,000.00

13 Office Supplies 1,400.00

Cash 400.00 Accounts Receivable
Accounts Payable 1,000.00 10,000.00 2,000.00

20 Cash 2,000.00
Accounts Receivable 2,000.00

24 Cash 15,000.00 10,000.00 2,000.00

Unearned Revenue 15,000.00 8,000.00

29 Equipment 2 100,000.00
Cash 25,000.00
Notes Payable 75,000.00 Notes Payable
75,000.00

- 75,000.00
75,000.00
 Equipment Hashim, Capital
32,500.00
100,000.00

- - 132,500.00 - -
- 132,500.00

Office Supplies Accounts Payable Service Revenue

1,400.00 1,000.00

1,400.00 - - 1,000.00 -
1,400.00 1,000.00

- - - - -
- - -
Hashim, Capital Prepaid Insurance
90,000.00 3,000.00

90,000.00 3,000.00 -
90,000.00 3,000.00

Service Revenue Unearned Revenue

10,000.00 15,000.00

10,000.00 - 15,000.00
10,000.00 15,000.00