ACCOUNTS UNADJUSTED TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE

Dr. Cr. Dr. Cr. Dr.

Cash 25 000 25000
Accounts Receivable 185 000 185000
Allowance for Doubtful Account 500 1 850
Unused Supplies 2 000 1 850
Office Supplies 60 000 60000
Accounts -depreciation-Office Equipment 9 000 21 000
Accounts Payable 52 000
Notes Payable 80 000
My Capital 100 000
My Drawing 5 000
Sales 300 000
Sales Returns 10 000 20 000 10000
Sales Discounts 2 500
Purchases 250 000 250000
Purchase Return 20 000 20000
Purchase Discounts 5 000
Freight-in 5 000 5000
Freight-out 10 000
Inventory 12 000 20 000
TOTAL 566 500 566 500
Interest Payable 1 600
Supplies Expense 1 800 1800
Bad Debt Expense 1 850 1500
Interest Expense 1 600 1600
Depreciation Expense 20 000 21000
TOTAL 46 250 46 250 581 250
ADJUSTED TRIAL BALANCE INCOME STATEMENTS BALANCE SHEET
Cr. Dr. Cr. Dr. Cr.
25000
185000
1350 1350
3800 3800
60000
120000 12000
52000 52000
80000 80000
100000 100000
5000 5000
300000 300000
10000
2500 2500
250000
20000
5000 5000
5000
10000 10000
8000 8000

1600 1600
1800
1850
1600
21000
581 250