Account Titles Trial Balance Adjustments

Debit Credit Debit Credit

Cash in Bank ₱175,000 a) 7000
Accounts Receivable 80,000
Est. Uncollectible Accounts 500 b) 300
Supplies Inventory 25,000 e) 10,000
Office Equipment 160,000 d) 10,000
Acc. Dep'n-office Supplies c) 16,000
Accounts Payable 50,000 d) 10,000
Accrued Salaries Expense f) 14,000
Tabaranza, Capital 328,500
Service Income 85,000 a) 7,000
Uncollectible Accounts b) 300
Depreciation Expense c) 16,000
Salaries Expense 24,000 f) 14,000
Supplies used e) 10,000
₱464,000 ₱464,000 ₱57,300 ₱57,300
Adjusted Trial Balance
Debit Credit
182,000
80,000
800
15,000
160,000
16,000
40,000
14,000
328,500
92,000
300
16,000
38,000
10,000
₱491,300 ₱491,300