V MANPOWER SERVICE

Unadjusted Trial Balance

December 31, 2016

DEBIT CREDIT
Cash 120,000
Accounts receivable 80,000
Office supplies 20,000
Office equipment 50,000
Accumulated depreciation-Office equipment 5,000
Janitorial equipment 200,000
Accumulated depreciation-Janitorial equipment 20,000
Service revenue 650,000
Salaries expense 170,000
Supplies expense 24,000
Transportation expense 36,000
V, Capital _______ 25,000
700,000 700,000

Adjustments to be made:
a. Accrued salary expense, 30,000
b. Unrecorded service revenue, 150,000
c. From 20,000 supplies, Used office supplies = 12,000
d. Depreciation expense, 10% of cost
e. Personal drawings of Mr. V 10,000
Account Name Adjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet
Debit Credit debit credit debit credit Debit credit debit credit