KADEK TANIA MAHARANI DEALUMA

6082001062

A. Cnono Consulting
Adjusting Entries
May 31, 2020
Date Account Titles Ref D
31-May Supplies Expense 631 € 900.00
Supplies 126
31-May Utilities Expense 732 € 250.00
Account Payable 201
31-May Insurance Expense 722 € 150.00
Prepaid Insurance 130
31-May Unearned Service Revenue 209 € 1,600.00
Service Revenue 400
31-May Saleries And Wages Expense 726 € 1,104.00
Saleries And Wages Payable 212
31-May Depreciation Expense - Equipment 717 € 190.00
Accumulated Depreciation - Equipment 150
31-May Account Receivable 112 € 1,700.00
Service Revenue 400
€ 5,894.00
 B. Supplies Expense Unearned
Adjusted € 900.00 Adjusted
Balance € 900.00
K
Supplies Servic
€ 900.00 € 1,900.00 Adjusted € 900.00
Balance € 1,000.00
€ 250.00
Utilities Expense
€ 150.00 Adjusted € 250.00
Balance € 250.00 Saleries An
€ 1,600.00
Account Payable Adjusted
€ 1,104.00 € 4,500.00 Balance
Adjusted € 250.00
€ 190.00 Balance € 4,750.00 Saleries An

€ 1,700.00 Insurance Expense

€ 5,894.00 Adjusted € 150.00
Balance € 150.00 Depreciation E
Adjusted
Prepaid Insurance Balance
€ 3,600.00 Adjusted € 150.00
Balance € 3,450.00 Accumulated De

Accoun

Adjusted
Balance
 Unearned Service Revenue C. Cnono Consulting
€ 1,600.00 € 2,000.00 Adjusting Entries
Balance € 400.00 May 31, 2020
No Account Account Title
Service Revenue 101 Cash
€ 9,500.00 112 Account Receivable
Adjusted € 1,600.00 126 Supplies
Adjusted € 1,700.00 130 Prepaid Insurance
Balance € 12,800.00 149 Equipment
150 Accumulated Depreciation - Equipment
Saleries And Wages Expense 201 Account Payable
€ 6,400.00 209 Uneraned Service Revenue
€ 1,104.00 212 Saleries And Wages Payable
€ 7,504.00 311 Share Capital Ordinary
400 Service Revenue
Saleries And Wages Payable 631 Supplies Expense
Adjusted € 1,104.00 717 Depreciation Expense - Equipmment
Balance € 1,104.00 722 Insurance Expense
726 Saleries And Wages Expense
Depreciation Expense - Equipmennt 729 Rent Expense
€ 190.00 732 Utilities Expense
€ 190.00 TOTAL

Accumulated Depreciation - Equipment

Adjusted € 190.00
Balance € 190.00

Account Receivable
€ 6,000.00
€ 1,700.00
€ 7,700.00
 Cnono Consulting
Adjusting Entries
May 31, 2020
Account Title D K
€ 4,500.00
eceivable € 7,700.00
€ 1,000.00
surance € 3,450.00
t € 11,400.00
ted Depreciation - Equipment € 190.00
ayable € 4,750.00
Service Revenue € 400.00
nd Wages Payable € 1,104.00
ital Ordinary € 18,700.00
venue € 12,800.00
xpense € 900.00
on Expense - Equipmment € 190.00
Expense € 150.00
nd Wages Expense € 7,504.00
nse € 900.00
pense € 250.00
TOTAL € 37,944.00 € 37,944.00
KADEK TANIA MAHARANI DEALUMA
6082001062

A. Wang Roofi
Workshee
For the Month Ended M
Trial Balance Adjustments
Account Title
debit credit debit
Cash ¥ 4,500.00
Accounts Receivable ¥ 3,200.00
Supplies ¥ 2,000.00
Equipment ¥ 11,000.00
Accumulated-Depreciation-Equipment ¥ 1,250.00
Accounts Payable ¥ 2,500.00
Unearned Service Revenue ¥ 550.00 ¥ 260.00
Share Capital-Ordinary ¥ 12,900.00
Dividends ¥ 1,100.00
Service Revenue ¥ 6,300.00
Salaries and Wages Expense ¥ 1,300.00 ¥ 700.00
Miscellaneous Expense ¥ 400.00
Totals ¥ 23,500.00 ¥ 23,500.00
Supplies Expense ¥ 1,520.00
Depreciation Equipment Expense ¥ 250.00

Salaries Payable
¥ 2,730.00
Net Income
 Wang Roofing
Worksheet
For the Month Ended March 31,2020
Adjustments Adjusted Trial balance Income Statement Statement of financial position
credit debit credit debit credit debit
¥ 4,500.00 ¥ 4,500.00
¥ 3,200.00 ¥ 3,200.00
¥ 1,520.00 ¥ 480.00 ¥ 480.00
¥ 11,000.00 ¥ 11,000.00
¥ 250.00 ¥ 1,500.00
¥ 2,500.00
¥ 290.00
¥ 12,900.00
¥ 1,100.00 ¥ 1,100.00
¥ 260.00 ¥ 6,560.00 ¥ 6,300.00
¥ 2,000.00 ¥ 2,000.00
¥ 400.00 ¥ 400.00

¥ 1,520.00 ¥ 1,520.00
¥ 250.00 ¥ 250.00
¥ 290.00
¥ 700.00 ¥ 700.00
¥ 2,730.00 ¥ 24,450.00 ¥ 24,450.00 ¥ 4,170.00 ¥ 6,590.00 ¥ 20,280.00
¥ 2,420.00
¥ 6,590.00 ¥ 6,590.00 ¥ 20,280.00
 Wang Roofing
Income Stetment
For the Year Ended March 31, 2020
ment of financial position Revenue
credit Service Revenue 6560
Expense
Saleries and Wages Expense 2000
Miscellaneous Expense 400
Supplies Expense 1520
¥ 1,500.00 Depreciation Equipment Expense 250
¥ 2,500.00 Net Income 2390
¥ 260.00
¥ 12,900.00
Wang Roofing
Retained Earnings
For the Year Ended March 31, 2020
Retained Earnings March 1 0
Less : Net Income 2390
Dividends 1100
Retained Earnings March 31 1290

¥ 700.00 Wang Roofing

¥ 17,860.00 Statement of Financial Position
¥ 2,420.00 For the Month Endedn March 31, 2020
¥ 20,280.00 Asset
Cash ¥ 4,500.00
Accont Receivable ¥ 3,200.00 ¥ 7,700.00
Supplies ¥ 480.00
Equipmet ¥ 11,000.00
Accumulated Depreciation Equipment ¥ 1,500.00 ¥ 9,500.00
Total Asset ¥ 17,680.00
Liabilities & Equity
Liabilities
Account Payable ¥ 2,500.00
Saleries Payable ¥ 700.00
Unearned Service Revenue ¥ 260.00
Equity
Share Capital-ordinary ¥ 12,900.00
Retained Earnings ¥ 1,290.00 ¥ 3,460.00
¥ 17,650.00
 Wang Roofing
Adjusted Entries
March 31, 2020
Account Title Ref D K
Supplies Expense ¥ 1,520.00
Supplies ¥ 1,520.00
Depreciation Equipment Expense ¥ 250.00
Accumulated Depreciation-Equipment ¥ 250.00
Unearned Service Revenue ¥ 290.00
Service Revenue ¥ 290.00
Saleries and Wages expense ¥ 700.00
Saleries and Wages Payable ¥ 700.00
 Wang Roofing
Closing Entries
March 31, 2020
Account Titles Ref D K
Service Revenue ¥ 6,300.00
Income Summary ¥ 6,300.00

Income Summary ¥ 4,170.00

Saleries & wages Expense ¥ 2,000.00
Miscellaneous Expense ¥ 400.00
Supplies Exspense ¥ 1,520.00
Depreciation Equipment Expense ¥ 250.00

Income Summary ¥ 3,520.00

Retained Earnings ¥ 3,520.00

Retained Earnings ¥ 1,100.00

Dividends ¥ 11,000.00