Unadjusted

Accounts Trial Balance Adjustments

Dr Cr Dr
Cash 455,548.00
Accounts Receivable 75,000.00
Supplies 20,000.00
Equipment 650,000.00
Furniture and Fixtures 8,300.00
Accounts Payable 54,300.00
Unearned Revenue 220,000.00 55,000.00
Notes Payable 9,000.00
Loans Payable 100,000.00
Gold and Blue Derma's, Capital 1,320,000.00
Gold and Blue Derma's, Drawing 10,000.00
Interest Income 48.00
Service Revenue 105,000.00
Salaries Expense 480,000.00
Interest Expense 18,000.00 9,013.70
Repair and Maintenance Expense 26,000.00
Rent Expense 50,000.00 30,000.00
Utilities Expense 15,500.00
Rent Payable
Interest Receivable 918.00
Interest Revenue
Supplies Expense 4,800.00
Interest Payable
Depreciation Expense - Equipment 75,907.34
Accumulated Depreciation - Equipment
Depreciation Expense - Furniture and Fixtures 932.33
Accumulated Depreciation - Furniture and Fixtures
Bad Debt Expense 312.50
Allowance for Bad Debts
1,808,348.00 1,808,348.00 176,883.87
 Adjusted
Adjustments Trial Balance Income Statement Balance Sheet
Cr Dr Cr Dr Cr Dr Cr
455,548.00
75,000.00
4,800.00 15,200.00
650,000.00
8,300.00
54,300.00
165,000.00
9,000.00
100,000.00
1,320,000.00
10,000.00
48.00
55,000.00 160,000.00
480,000.00
27,013.70
26,000.00
80,000.00
15,500.00
30,000.00 30,000.00
918.00
918.00 918.00
4,800.00
9,013.70 9,013.70
75,907.34
75,907.34 75,907.34
932.33
932.33 932.33
312.50
312.50 312.50
176,883.87 1,925,431.87 1,925,431.87