LICAY, SHEINETTE M.

WORKSHEET
DECEMBER 09,2019

Accounts Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet Closing Entries Post- Closing Trial Balance
Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash 30,000 30,000 30,000 30,000
Equipment 180,000 180,000 180,000 180,000
Accounts Payable 40,000 40,000 40,000 40,000
Owner's Equity 63,000 63,000 63,000 66,000 129,000
Service Fees 190,000 190,000 190,000 190,000
Salaries Expense 70,000 5,000 75,000 75,000 75,000
Utilities Expense 13,000 13,000 13,000 13,000
Totals 293,000 293,000
Adjustments:
Depreciation Expense 36,000 36,000 36,000 36,000
Accumulated Depreciation 36,000 36,000 36,000 36,000
Salaries Payable 5,000 5,000 5,000 5,000
Totals 41,000 41,000 334,000 334,000 124,000 190,000 210,000 144,000 190,000 190,000 210,000 210,000
66,000 66,000
190,000 190,000 210,000 210,000