ACCOUNT TITLE TRIAL BALANCE ADJUSTMENTS ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET

DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
CASH 22,200 22,200 22,200
ACCOUNTS RECEIVABLE 12,000 i. 5,300 17,300 17,300
SUPPLIES 18,000 c. 3,000 15,000 15,000
PREPAID RENT 8,000 a. 4,000 4,000 4,000
PREPAID INSURANCE 14,400 b. 1,200 13,200 13,200
SERVICE VEHICLE 420,000 420,000 420,000
ACCUMULATED DEPRECIATION-
SV d. 4,000 4,000 4,000
OFFICE EQUIPMENT 60,000 60,000 60,000
ACCUMULATED DEPRECIATION-
OE e. 1,000 1,000 1,000
NOTES PAYABLE 210,000 210,000 210,000
ACCOUNTS PAYABLE 53,000 53,000 53,000
SALARIES PAYABLE g. 1,800 1,800 1,800
UTILITIES PAYABLE 1,400 1,400 1,400
INTEREST PAYABLE h. 3,500 3,500 3,500
UNEARNED REFERAL REVENUE 10,000 f. 4,000 6,000 6,000
GEVERA, CAPITAL 250,000 250,000 250,000
GEVERA, WITHDRAWALS 14,000 14,000 14,000
SALARIES EXPENSE 13,800 g. 1,800 15,600 15,600
SUPPLIES EXPENSE c. 3,000 3,000 3,000
RENT EXPENSE a. 4,000 4,000 4,000
INSURANCE EXPENSE b. 1,200 1,200 1,200
UTILITIES EXPENSE 4,400 4,400 4,400
DEPRECIATION EXPENSE - SV d. 4,000 4,000 4,000
DEPRECIATION EXPENSE - OE e. 1,000 1,000 1,000
MISCELLEANEOUS EXPENSE
INTEREST EXPENSE h. 3,500 3,500 3,500
CONSULTING REVENUE 62,400 i. 5,300 67,700 67,700
REFERAL REVENUE f. 4,000 4,000 4,000
TOTAL 586,800 586,800 27,800 27,800 602,400 602,400 36,700 71,700 530,700
PROFIT 35,000 35,000
TOTAL 71,700 71,700 565,700 565,700