Bengkel Zik Azik

GENERAL JOURNAL
For the period ended in December 31

Date Account Title & Explanation Dr Cr Adjusting Entries

Dec-31 Supplies Expense 6080
Supplies 6080
31 Insurance Expense 1000
Prepaid Insurance 1000
31 Depreciation Expense - Equipment 11000
Accumulated Depreciation - Equipment 11000
31 Utilities Expense 580
Utilities Payable 580
31 Wages Expense 1500
Wages Payable 1500
31 Rent Expense 1400
Rent Payable 1400
31 Property Tax Expense 500
Property Tax Payable 500
31 Interest Expense 250
Interest Payable 250
31 Fees Earned 2000
Unearned Revenue 2000
 Unadjusted Trial Balance Adjusting Entries Adjusted Trial Balance
Account
Dr Cr Dr Cr Dr
Cash
Supplies
Prepaid Insurance
Equipment
Acc. Depreciation-Equipment
Accounts Payable
Long Term Notes Payable
Nona Capital
Nona Drawing
Fee Revenue
Wages Expense
Interest Expense
Rent Expense
Property Tax Expense
Repairs Expense
Utilities Expense
Adjusted Trial Balance
Cr