Trial Balance

Account Titles Debit

Cash on Hand 1,230,000.00
Cash in Bank 828,000.00
Accounts Receivable 754,000.00
Notes Receivable 800,000.00
Supplies 125,000.00
Prepaid Rent 306,000.00
Equipment 1,420,000.00
Accumulated Depreciation-Eqpt
Furnitures and Fixtures 842,000.00
Accumulated Depreciation-Furnitures and Fxitures
Accounts Payable
Notes Payable
Unearned Professional Fees
Mortgage Payable
Mara Thon, Capital
Mara Thon, Withrawals 240,000.00
Professional Fees
Salary Expense 427,000.00
Rent Expense 840,000.00
Insurance Expense 336,000.00
Utilities Expense 124,000.00
Repairs Expense 54,700.00
Miscellaneous Expense 12,400.00
Totals 8,339,100.00

Supplies Expense
Prepaid Insurance
Depreciation Expense-Eqpt
Depreciation Expense-Furnitures and Fixtures
Salaries Payable
Interest Receivable
Interest Income
Interest Expense
Interest Payable
 Mara Thon Company
Worksheet
For the

Trial Balance Adjustment Adjusted Trial Balance

Credit Debit Credit Debit Credit
1,230,000.00
828,000.00
754,000.00
800,000.00
b 58,000.00 67,000.00
d 255,000.00 51,000.00
1,420,000.00
144,000.00 e 200,000.00 344,000.00
842,000.00
164,000.00 e 205,000.00 369,000.00
784,000.00 784,000.00
240,000.00 240,000.00
720,000.00 a 210,000.00 510,000.00
600,000.00 600,000.00
812,100.00 812,100.00
240,000.00
4,875,000.00 a 210,000.00 5,085,000.00
f 66,000.00 493,000.00
d 255,000.00 1,095,000.00
c 70,000.00 406,000.00
124,000.00
54,700.00
12,400.00
8,339,100.00

b 58,000.00 58,000.00
c c 70,000.00 70,000.00
e 200,000.00 200,000.00
e 205,000.00 205,000.00
f 66,000.00 66,000.00
g 24,000.00 24,000.00
g 24,000.00 24,000.00
h 23,000.00 23,000.00
h 23,000.00 23,000.00
1,111,000.00 1,111,000.00 8,927,100.00 8,927,100.00
 Income Statement Statement of Financial Position
Debit Credit Debit Credit
1,230,000.00
828,000.00
754,000.00
800,000.00
67,000.00
51,000.00
1,420,000.00
344,000.00
842,000.00
369,000.00
784,000.00
240,000.00
510,000.00
600,000.00
812,100.00
240,000.00
5,085,000.00
493,000.00
1,095,000.00
406,000.00
124,000.00
54,700.00
12,400.00

58,000.00
70,000.00
200,000.00
205,000.00
66,000.00
24,000.00
24,000.00
23,000.00
23,000.00
2,671,100.00 5,109,000.00 6,279,000.00 3,795,100.00
2,437,900.00 2,437,900.00
5,109,000.00 6,233,000.00