Rosalie Balhag Cleaners

Worksheet
September 30, 2019
Unadjusted Trial Balance Adjustments
Debit Credit Debit Credit
Cash 117,880
Accounts Receivable 264,940
Prepaid Insurance 34,000 27,200
Cleaning Supplies 73,740 61,300
Land 180,000
Building 1,850,000
Accumulated Depreciation - Medical Building 456,000 128,000
Accounts Payable 204,000
Unearned Cleaning Revenues 16,000 4,000
Mortgage Payable 1,100,000
Balhag, Capital 565,600
Balhag, Withdrawals 100,000
Cleaning Revenues 1,576,340 4,000
Salaries Expense 1,013,300 16,800
Cleaning Equipment Rental Expense 60,000
Delivery Truck Expense 43,740
Interest Expense 110,000 10,000
Other Expense 70,340
Total 3,917,940 3,917,940
Insurance Expense 27,200
Supplies Expense 61,300
Depreciation Expense 128,000
Interest Payable 10,000
Salaries Payable - 16,800
247,300 247,300
eaners
t
2019
Adjusted Trial Balance *Income Statement **Balance Sheet
Debit Credit Debit Credit Debit Credit
117,880 117,880 **Statement of Financial Position
264,940 264,940
6,800 6,800 *Statement of Comprehensive Inco
12,440 12,440
180,000 180,000
1,850,000 1,850,000
584,000 584,000
204,000 204,000
12,000 12,000
1,100,000 1,100,000
565,600 565,600
100,000 100,000
1,580,340 1,580,340
1,030,100 1,030,100
60,000 60,000
43,740 43,740
120,000 120,000
70,340 70,340

27,200 27,200
61,300 61,300
128,000 128,000
10,000 10,000
- 16,800 16,800
4,072,740 4,072,740 1,540,680 1,580,340 2,532,060 2,492,400
- 39,660 39,660
ent of Financial Position

nt of Comprehensive Income
Sept. 30 Insurance Expense 27200
Prepaid Insurance 27200

Sept. 30 Supplies Expense 61300

Supplies 61300

Sept. 30 Depreciation Expense 128000

Accumulated Depreciation 128000

Sept. 30 Interest Expense 10000

Interest Payable 10000

Sept. 30 Unearned Cleaning Rev 4000

Cleaning Revenues 4000

Sept. 30 Salaries Expense 16800

Salaries Payable 16800