Nama : Timotius Siagian

Nim : 20061104164
Dixon Company

Trial
Balance Adjustments
Account Titles Dr. Cr. Dr. Cr.
Cash 2,320
Accounts Receivable 2,440
Supplies 1,880 (a) 1.380
Accounts Payable 1,120
Unearned Services Revenue 240 (b) 100
Owner's Capital 3,600
Services Revenue 2,400 (b) 100
Salaries and Wages Expense 560 (c)210
Miscellaneous Expense 160
Totals 7,360 7,360

Supplies Expense (a) 1.380

Salaries and Wages Payable (c)210
Totals 1,690 1,690
Net Income
Totals
Dixon Company

Adjusted Income Balance

Trial Balance Statement Sheet
Dr. Cr. Dr. Cr. Dr. Cr.
2,320 2,320
2,440 2,440
500 500
1,120 1,120
140 140
3,600 3,600
2,500 2,550
770 770
160 160

1,380 1,380
210 210
7,570 7,570 2,310 2,500 5,260 5,070
190 190
2,500 2,500 5,260 5,260
 Auburn Company
Worksheet (partial)
For the Month Ended April 30,2020
Adjusted Income
Trial Balance Statement
Accounts Titles Dr. Cr. Dr. Cr.
Cash 10,000
Accounts Receivable 7,840
PrepaidnRent 2,280
Equipment 23,050
Accumulated
Depreciation--Equip 4,900
Notes Payable 5,700
Accounts Payable 4,920
Owner's Capital 27,960
Owner's Drawings 3,650
Services Revenue 15,590 15,590
Salaries and Wages Expense 10,840 10,840
Rent Expense 760 760
Depreciation Expense 650 650
Interest Expense 57 57
Interest Payable 57
Totals 59,127 59,127 12,307 15,590
Net Income 3,283
Totals 15,590 15,590
 Balance
Sheet
Dr. Cr.
10,000
7,840
2,280
23,050

4,900
5,700
4,920
27,960
3,650

57
46,820 43,537
3,283
46,820 46,820
 Bonita Company
Worksheet
Trial Adjusted
Balance Trial Balance
Account Titles
Dr. Cr. Dr.
Account Payable 25,000 34,000
Prepaid Insurance 26,000 20,000
Supplies 7,000 2,500
Accumulated Depreciation-Equipment 12,000
Salaries and Wages Payable 0
Services Revenue 88,000
Insurance Expense 6,000
Depreaciation Expense 10,000
Supplies Expense 4,500
Salaries and Wages Expense 43,400 49,000

Account Titles Explanation Debit Credit

Account Receivable 9,000
Service Revenue 9,000
(to record service revenue on account)

Insurance Expense 6,000

Prepaid Expense 6,000
(to record expired expense)

Supplies Expense 4,500

Supplies 4,500
(to record depreaction)

Depreaction Expense 4,500

Accumulated Depreciation-Equipment 4,500
 Adjusted
Trial Balance
Cr.

22,000
5,600
97,000
 Date Account Titles and Explanation Ref

2020
Closing Enteries
Jun-30 Services Revenue
Income Summary
(To close revenue account)

30 Income Summary
Supplies Expense
Salaries and Wages Expense
Miscellanaeous Expense
(To close expense accounts)

30 Income Summary
Owner's Capital
(To close net income to capital)

30 Owner's Capital
Owner's Drawings
(To close drawings to capital)

Victoria Lee Company

Post-Closing Trial Balance
June 30, 2020
Debit Credit
Cash $3.712
Accounts Receivable 3,904
Supplies 480
Accounts Payable $1.382
Unearned Services Revenue 160
Owner's Capital 6,554
$8.096 $8.096
Debit Credit

4,300
4,300

3,416
1,260
256
1,900

884
884

550
550