No Account Title Debit

Cash 45,000
Notes Receivable 360,000
Account Receivable 156,000
Office Supplies 63,000
Land 300,000
Building 1,590,000
Accumulated Depreciation Building
Equipment 2,150,000
Accumulated Depreciation Equipment
Accounts. Payable
Unearned Consulting Revenues
Dondoyano, Capital 1/1/2010
Dondoyano, Withdrawals 600,000
Consulting Revenues
Salaries Expense 875,000
Repairs Expense 116,000
Miscellaneous Expense 37,000
Supplies Expense
Depreciation Expense Building
Depreciation Expense Equipment
Salaries Payable
Interest Receivable
Interest Revenues

Profit
Trial Balance
Credit Debit

254,000

612,000
213,000
450,000 b. 150,000
2,655,000

2,108,000
d. 54,000

a. 42,000
c. 38,000
c. 123,000

e. 24,000

P 391,000
P 6,292,000 P 6,292,000
Moises Dondoyano Information Systems
Worksheet
For The Month Of December 31, 2010
Adjustments Adjusted Trial Balance Income Statement
Credit Debit Credit Debit
45,000
360,000
156,000
a. 42,000 21,000
300,000
1,590,000
c. 254,000 292,000
2,150,000
c. 123,000 735,000
213,000
300,000
2,655,000
600,000
b. 150,000 2,258,000
889,000 889,000
116,000 116,000
37,000 37,000
42,000 42,000
38,000 38,000
123,000 123,000
d. 14,000
24,000
e. 24,000
P 391,000 P 6,491,000 P 6,491,000 P 1,245,000
P 1, 037,000
P 2, 282, 000
 Balance Sheet
Credit Debit Credit
45,000
360,000
156,000
21,000
300,000
1,590,000
292,000
2,150,000
735,000
213,000
300,000
2,655,000
600,000
2,258,000

14,000
24,000
24,000
P 2,282,000 P 5,246,000 P 4,209,000
P 1,037,000
P 2,282,000 P 5,246,000 P 5,246,000