T- Account

Asset Liabilities
Cash Account Payable
Sep 10 10,000 Sep 10 500 Sep 12 1,460 Sep 21 1,460
Sep 15 360 Sep 11 3,000 Sep 13 240
Sep 28 1,420 Sep 14 170 Sep 16 240
Sep 18 900 Bal, = 480
Sep 21 1,460
Sep 26 115 Note Payable
Sep 27 205 Sep 11 Sep 11 9,000
Sep 27 73 Bal, = 9,000
Sep 30 950
Sep 30 1,750 John Capital
Bal, = 2,657 Sep 10 Sep 10 10,000
Bal, 10,000
Account Receivable
Sep 24 2,080 John Withdrawals
Sep 10 1,750
Bal,= 2,080 Bal, = 1,750

Prepaid Insurance Service Revenue

Sep 14 170 Sep 15 360
Bal, = 170 Sep 24 2,080
Sep 28 1,420
Supplies Bal, = 3,860
Sep 13 240
Sep 16 240
Bal, = 480

Equipment
Sep 12 1,460
Bal, = 1,460

Truck
Sep 11 12,000
Bal, = 12,000

Salary Expense
Sep 18 900
Sep 30 950
Bal, = 1,850

Rent Expense
Sep 10 500
Bal, = 500

Truck Expense
Sep 26 115
Bal, = 115

Utility Expense
Sep 27 205
Bal, = 205

Miscellaneous Expense
 Robel Repair Service
Worksheet
For the Month Ended May-31-2014
Account Trial Balance Adjustment Adjusted Trial Bal Income Statement Balance Sheet
Balance sheet accounts: No. Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Cash 111 9,285 9,285 9,285
Account Receivable 112
Prepaid Insurance 114 480 40 440 440
Suplies 115 468 299 169 169
Equipment 121 4,200 4,200 4130
Accumulated Depreciation Equipment 122 70 70
Account Payable 211 3843 3843 3,843
Salaries Payable 212
R, Kenaw Capital 311 10,000 10,000 9,700
R, Kenaw Withdrawals 312 300 300
Income Statement accounts:
Repaire Revenue 411 1375 1,375 1,375
Isurance Expense 511 40 40 40
Advertising Expense 512 60 60 60
Rent Expense 513 425 425 425
Supplies Expense 514 299 299 299
Deperciation Expense 515 70 70 70
15,218 15,218 409 409 15,288 15,288 894 1,375 14,024 13,543
Net Income 481 481
Totals 1,375 1,375 14,024 14,024