ឈ ្មោះ៖ ឈ ឿន ចនទ័ម៉ូនកា

ី កាលបរិឈចេទ៖ ០៨ សីហា ២០២២

ថ្នមក់៖ 3E

ជំនាន់ទី ២៩, ក្កុម៦៣

មុខវិជ្ជម PAO Answer Final Exam

Joan Miller Advertising Agency, Inc
Preparation of Adjusted Trial Balance
January 31, 19xx
Adjusted
Accounts Trial Balance Adjustment Trial Balance
Debit Credit Debit Credit Debit Credit
Cash $ 1,720 $ 1,720
Accounts Receivable 2,800 2,800
Art Supplies 1,800 (c) $ 500 1,300
Office Supplies 800 (d) 200 600
Prepaid Rent 800 (a) 400 400
Prepaid Insurance 480 (b) 40 440
Art Equipment 4,200 4,200
Accumulated Deprecia
tion, Art Equipment (e) 70 $ 70
Office Equipment 3,000 3,000
Accumulated Deprecia
tion, Office Equipment (f) 50 50
Accounts Payable $ 3,170 3,170
Unearned Art Fees 1,000 (g) $ 400 600
Common Stock 10,000 10,000
Dividends 1,400 1,400
Advertising Fees Earned 4,200 (h) 200 4,400
Office Wages Expense, 1,200 (i) 180 1,380
Utility Expense 100 100
Telephone Expense 70 70
$18,370 $18,370
Rent Expense (a) 400 400
Insurance Expense (b) 40 40
Art Supplies Expense (c) 500 500
Office Supplies Expense (d) 200 200
Depreciation Expense,
Art Equipment (e) 70 70
Depreciation Expense,
Office Equipment (f) 50 50
Art Fees Earned (g) 400 400
Fees Receivable (h) 200 200
Wages Payable (i) 180 180
Income Taxes Expense (j) 400 400
Income Taxes Payable (j) 400 400
$ 2,440 $2,440 $19,270 $19,270
 Master Janitorial Service, Inc.
Trial balance
June 30, 19xx
Cash $ 1,695
Accounts Receivable 1,856
Prepaid Insurance 380
Prepaid Rent 700
Cleaning Supplies 1,396
Cleaning Equipment 1,740
Truck 3,600
Accounts Payable $ 207
Unearned Janitorial Fees 480
Common Stock 7,000
Dividends 1,000
Janitorial Fees 7,420
Wages Expense 2,400
Gas, Oil, and Other Truck Expense 340
$15,107 $15,107