ACCOUNT TITLES UNADJUSTED TRIAL BALANCE ADJUSTMENTS

110 Cash P93800

120 Accounts Receivable 48,000
130 Fees Receivable d. 10,000
140 Supplies 7,200
150 Office Equipment 75,000
155 Accumulated Depreciation
210 Accounts Payable P38000
220 Salaries Payable
310 Detoya, Capital 150,000
320 Detoya, Withdrawals 12,000
410 Consulting Revenues 68,000
510 Salaries Expense 12,000 b. 1800
520 Supplies Expense a. 4700
530 Rent Expense 8,000
540 Depreciation Expense c. 800
Total P 256,000 P 256,000
Profit
ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
P93800 P93800
d. 10,000 48,000 48,000
10,000 10,000
a. 4700 2500 2500
75,000 75,000
c. 800 P800
38,000
b. 1800 1,800
150,000
12,000 12,000
78,000 78,000
13,800 13,800
4700 4700
8000 8000
800 800
P 268,600 P 268,600 P 27,300 P 78,000 P 241,300
P 50,700
P 78,000 P 78,000 P 241, 300
BALANCE SHEET

P800
38,000
1,800
150,000

P 190,600
P 50,700
P 241,300