Murray River Trainning Salon

worksheet
for the month ended 31 March 2013
Account title Trial balance Adjustments
Debit Credit Debit Credit

cash 13,000
accounts recievable 2,600
supplies 1,400 400
prepaid rent
Equipment 66,500
accumulated depreciation -Equipment 18,500 4,100
accounts payable 3,200
salary payable 1,700
unearned service revenue
loans payable
Les Neeland,capital 11,500
Les Neeland, drawings
service revenue 89,900 2,600
rent expense
salary expense 42,200 1,700
supplies expense 400
depreciation expense Equipment 4,100
interest expense
electrictity and gas expense
Total 123,100 123,100 8,800 8,800
Trainning Salon

ded 31 March 2013

Adj.trial balance income statement balance sheet
Debit Credit Debit Credit Debit Credit

13,000 13,000 0
2,600 2,600 0
1,000 1,000 0
0 0 0
66,500 66,500 0
22,600 0 22,600
3,200 0 3,200
1,700 0 1,700
0 0
0 0
11,500 0 11,500
0 0
92,500 92,500
0
43,900 43,900
400 400
4,100 4,100
0
0
131,500 131,500 48,400 92,500 83,100 39,000
Profit 44,100 44,100
92,500 92,500 83,100 83,100
 31 March 2013
a Dr Accounts receiable 2600
Cr Service revenue

b Dr Supplies expense 400

Cr Supplies

c Dr Salary expense 1700

Cr Salary Payable

d Dr Depreciation expense 4100

Cr Accumulated depreciation

31.3 Dr Service revenue 92,500

Cr Income summary

31.3 Dr Income summary 48,400

Cr salary expense
Cr supplies expense
Cr depreciation expense Equipment

31.3 Dr Income summary 44,100

Cr Les Neeland,capital

31.3 Dr Les Neeland,capital

Cr Les Neeland,drawings
 2600

400

1700

4100

92,500

43,900
400
4,100

44,100
 Adj.trial balance income statement
Debit Credit Debit Credit
cash 14300
supplies 2,400
prepaid rent 1,400
Equipment 45,000
accumulated depreciation 6,100
accounts payable 4,500
salary payable 300
unearned service revenue 4,500
loans payable 5,300
Silver,capital 32,600
Silver, drawings 800
service revenue 16,800 16,800
salary expense 3,600 3,600
rent expense 1,400 1,400
depreciation expense Equipment 400 400
supplies expense 200 200
electrictity and gas expense 600 600
total 70,100 70,100 6,200 16,800
Profit 10,600
16,800 16,800
 balance sheet
Debit Credit
14300
2,400 Dr Service revenue
1,400
45,000
6,100 Dr Income summary
4,500
300
4,500
5,300
32,600
800 Dr Income summary

Dr Silver,capital

63,900 53,300
10,600
63,900 63,900
 16,800
Cr Income summary 16,800

6,200
Cr salary expense 3,600
Cr rent expense 1,400
Cr depreciation expense Equipment 400
Cr supplies expense 200
Cr electrictity and gas expense 600
10,600
Cr Silver,capital 10,600
800
Cr Silver,drawings 800