Edgar Detoya, Tax Consultant

Worksheet
For the Year Ended December 31, 2022

Adjusted Trial Income

    Trial Balance Adjustment Balance Statement Balance Sheet
No. Account Title Debit Credit   Debit   Credit Debit Credit Debit Credit Debit Credit
11
0 Cash 93,800           93,800       93,800  
12
0 Accounts Receivable 48,000           48,000       48,000  
13
0 Fees Receivable     (d) 10,000     10,000       10,000  
14
0 Supplies 7,200       (a) 2,500 4,700       4,700  
15
0 Office Equipment 75,000           75,000       75,000  
15
5 Accumulated Depreciation - Office Eqpt.         (c) 800   800       800
21
0 Accounts Payable   38,000           38,000       38,000
22
0 Salaries Payable         (b) 1,800   1,800       1,800
31
0 Detoya, Capital   150,000           150,000       150,000
32
0 Detoya, Withdrawals 12,000           12,000       12,000  
41
0 Consulting Revenue   68,000     (d) 10,000   78,000   78,000    
51
0 Salaries Expense 12,000   (b) 1,800     13,800   13,800      
52 Supplies Expense     (a) 2,500     2,500   2,500      
 0
53
0 Rent Expense 8,000           8,000   8,000      
54
0 Depreciation Expense     (c) 800     800   800      
  Total 256,000 256,000   15,100   15,100 268,600 268,600 25100 78,000    
  Profit                 52,900     52,900
                    78,000 78,000 243,500 243,500