Adjusting entries

Date Particulars Dr Cr Dec. 31

a. Rent expense 120,000 k
Prepaid rent 120,000 k
To record rent expense for Non.-Dec. 2012 120 Ac
Dec. 31
b. Office Supplies expense 36,000
Office supplies 36,000 k 130
To record supplies expense for Dec. 2012 Dec.31

c. Depreciation expense 75,000 End. Bal

Accumulated Depreciation 75,000 k
To record depreciation for the year 2012 140
Dec. 31
d. Salaries expense 105,000 k
Salaries payable 105,000 k End. Bal
To record accrual of salaries

e. Interest expense 54,000 Dec. 31

Interest payable 54,000 k
To record accrual of interest on notes payable
 110 Cash 155 Accumulated Depreciation 320 Rialubin, withdrawals
126,000 Dec. 31 435,000 Dec. 31 ###
k 75,000
510 Salaries expense
120 Accounts Receivable end. Bal 510,000 adj. d ###
645,000 105,000
210 Notes payable Bal. ###
130 Prepaid Rent Dec. 31 900,000 520 Rent expense
360,000 a. 120,000 adj. a 120,000
220 Accounts payable
240,000 Dec. 31 285,000 530 Office Supplies expense
adj. b 36,000
140 Office Supplies 230 Salaries payable
63,000 b 36,000 adj. d 105,000 540 Depreciation expense
adj. c 75,000
27,000 240 Interest payable
adj. e 54,000 550 Interest expense
Furniture adj. e 54,000
2,175,000 310 Rialubin, Capital
Dec. 31 1,680,000 560 Miscellaneous expense
Dec. 31 93,000
410 Travel Revenues
Dec. 31 5,133,000
 Madelyn Rialubin Travel Agency
Adjusted Trial Balance
December 31, 2012

Account Titles Debit Credit

110 Cash 126,000
120 Accounts Receivable 645,000
130 Prepaid Rent 240,000
140 office Supplies 27,000
150 Furniture 2,175,000
155 Accumulated Depreciation 510,000
210 Notes Payable 900,000
220 Accounts Payable 285,000
230 Salaries payable 105,000
240 Interest payable 54,000
310 Rialubin, capital 1,680,000
320 Rialubin, withdrawal 1,200,000
410 Travel revenues 5,133,000
510 Salaries expense 3,876,000
520 Rent expense 120,000
530 Office supplies expense 36,000
540 Depreciation expense 75,000
550 interest expense 54,000
560 Miscellaneous expense 93,000
total 8,667,000 8,667,000