Nayan Storage

Column Working Sheet

Ended December 31, 2022

Unadjusted Trial Balance Adjusting Entries

PARTICULARS
Dr Cr Dr Cr

Cash 2,330.00
Accounts Receivable 970.00
Prepaid Insurance 1,450.00 650.00
Office Supplies 410.00 300.00
Office Equipment 1,780.00
Accumulated Depreciation - Office Equipment 450.00 267.00
Truck 15,000.00
Accumulated Depreciation - Truck 1,500.00 2,250.00
Building 45,500.00
Accumulated Depreciation - Building 4,550.00 6,825.00
Land 20,000.00
Accounts Payable 1,050.00
Unearned Storage Fees 750.00 450.00
Mortgage Payable 15,000.00
Julius Nayan - Capital 44,500.00
Julius Nayan - Personal 2,000.00
Storage Income 40,750.00 450.00
Office Salaries Expense 5,500.00 3,000.00
Truck Driver's Wages 10,600.00 4,200.00
Gas, Oil & Repairs 3,010.00

Bad Debts Expense 97.00

Allowance for Doubtful Accounts 97.00
Prepaid Insurance Expense 650.00
Office Supplies Expense 300.00
Depreciation Expense - Office Equipment 267.00
Depreciation Expense - Truck 2,250.00
Depreciation Expense - Building 6,825.00
Office Salaries Payable 3,000.00
Truck Driver's Wages Payable 4,200.00

Total 108,550.00 108,550.00 18,039.00 18,039.00

 10
For the Year
mber 31, 2022

Adjusted Trial Balance Income Statement Balance Sheet

Dr Cr Dr Cr Dr Cr

2,330.00 2,330.00
970.00 970.00
800.00 800.00
110.00 110.00
1,780.00 1,780.00
717.00 717.00
15,000.00 15,000.00
3,750.00 3,750.00
45,500.00 45,500.00
11,375.00 11,375.00
20,000.00 20,000.00
1,050.00 1,050.00
300.00 300.00
15,000.00 15,000.00
44,500.00 44,500.00
2,000.00 2,000.00
41,200.00 41,200.00
8,500.00 8,500.00
14,800.00 14,800.00
3,010.00 3,010.00

97.00 97.00
97.00 97.00
650.00 650.00
300.00 300.00
267.00 267.00
2,250.00 2,250.00
6,825.00 6,825.00
3,000.00 3,000.00
4,200.00 4,200.00

125,189.00 125,189.00 36,699.00 41,200.00 88,490.00 83,989.00

4,501.00 4,501.00
41,200.00 41,200.00 88,490.00 88,490.00