No

Trial Balance

Account Titles
Dr

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Cash
Accounts Receivable
Prepaid Insurance
Supplies
Land
Buliding
Accum Depreciation-Building
Equipment
Accum Depreciation-Equipment
Accounts Payable
Salaries & Wages Payable
Unearned Rent
Share Capital Ordinary
Dividend
Service Revenue
Rent Revenue
Salaries & Wages Expense
Utilities Expense
Advertising Expense
Repair Expense
Depreciation Exp Building
Depreciation Exp - Equipment
Insurance Expense
Supplies Expense
Miscellaneous Expense
Net Income

Cr

$
$
$
$
$
$

4,200
20,600
6,000
1,450
100,000
181,500

80,100

$
$
$
$

Adjustment
Dr
5) 4.350

95,700

$
$

35,300
7,500

$
$

7,200 7)
157,100

257,200

4.400

5,000

101,800
28,200
15,000
12,100

3) 1.720

1) 6.300
2) 2.400
4) 2.500
6) 1.075
$
$

4,050
560,000 $

560,000 $

22,745

Adjustment

Adjusted Trial Balance

Cr

4) 2.500
6) 1.075

Dr

Cr

$
$
$
$
$
$

4,200
24,950
3,500
375
100,000
181,500

80,100

1) 6.300
2) 2.400
3)

1.720

$
5) 4.350
7) 4.400

$
$
$
$
$
$
$
$
$
22,745 $

102,000

$
$
$
$
$

37,700
7,500
1,720
2,800
157,100

$
$

261,550
4,400

Income Statement
Dr

Cr

5,000

103,520
28,200
15,000
12,100
6,300
2,400
2,500
1,075
4,050
574,770 $

$
$
$
$
$
$
$
$
$
574,770 $
$
$

$
$
103,520
28,200
15,000
12,100
6,300
2,400
2,500
1,075
4,050
175,145 $
90,805
265,950 $

261,550
4,400

265,950
265,950

Balance Sheet
Dr

Cr

$
$
$
$
$
$

4,200
24,950
3,500
375
100,000
181,500

80,100

102,000

$
$
$
$
$

37,700
7,500
1,720
2,800
157,100

5,000

399,625 $
$
399,625 $

308,820
90,805
399,625

No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Trial Balance

Account Titles

Cash
Account Receivable
Prepaid Insurance
Supplies
Land
Building
Accumulated Depreciation - Building
Equipment
Accumulated Depreciation - Equipment
Accounts Payable
Unearned Rent
Share Capital-Ordinary
Dividen
Service Revenue
Salaries & Wages Expense
Utilities Expense
Advertising Expense
Repair Expense
Miscellaneous Expense
Depreciation expense - building
Depreciation expense - Equipment
Salaries & Wages Payable
Insurance Expense
Supplies Expense
Rent Revenue
Net Income

Dr.
$
$
$
$
$
$

Cr.
4,200
20,600
6,000
1,450
100,000
181,500
$

95,700

$
$
$
$

35,300
7,500
7,200
157,100

257,200

$
$
$
$
$

101,800
28,200
15,000
12,100
4,050

560,000 $

560,000

80,100

5,000

Adjustment
Dr.

Cr.

e. $ 4,350
d. $ 2,500
f. $ 1,075

$
$
$
$
$
$

a. $ 6,300
$
b. $ 2,400
g. $ 4.400
$
e. $ 4,350
c. $ 1,720

$
$
$
$
$
$
$

a. $ 6,300
b. $ 2,400
c. $ 1,720
d. $ 2,500
f. $ 1,075
$

$
$
g. $ 4.400
22,745 $
22,745 $

Adjusted Trial Balance

Dr.
Cr.
4,200
24,950
3,500
375
100,000
181,500
$
102,000
80,100
$
37,700
$
7,500
$
2,800
$
157,100
5,000
$
261,550
103,520
28,200
15,000
12,100
4,050
6,300
2,400
$
1,720
2,500
1,075
$
4,400
574,770 $
574,770

Income Statement
Dr.

$
$
$
$
$
$
$

103,520
28,200
15,000
12,100
4,050
6,300
2,400

$
$

2,500
1,075

$
$
$

175,145
90,805
265,950

Income Statement
Cr.

Balance Sheet
Dr.
$
$
$
$
$
$
$

$
$

Cr.
4,200
24,950
3,500
375
100,000
181,500
$

102,000

$
$
$
$

37,700
7,500
2,800
157,100

1,720

80,100

5,000

261,550

$
$

4,400
265,950 $

265,950 $

399,625 $
$
399,625 $

308,820
90,805 Retained Earning
399,625