PS Music

Unadjusted Trial Balance

For the month July, 2014

Debit Credit
Cash 9,945.00
Accounts Receivable 2,750.00
Supplies 1,020.00
Prepaid Insurance 2,700.00
Office Equipment 7,500.00
Accounts Payable 8,350.00
Unearned Revenues 7,200.00
Peyton Smith, Capital 9,000.00
Peyton Smith.Withdrawal 1,750.00
Fees earned 16,200.00
Wages Expense 2,800.00
Office Rent Expense 2,550.00
Equipment Rent Expense 1,375.00
Utilities Expense 1,215.00
Music Expense 3,610.00
Advertising Expense 1,500.00
Supplies Expense 180
Miscellaneous Expense 1,855.00

40,750.00 40,750.00
 General Journal
Date Description P.R Debit
31-Jul Accounts Receivable 12 1400
Fees earned 41

Supplies Expense 56 745

Supplies 14

Insurance Expense 57 225

Prepaid Insurance 15

Depreciation Expense 58 50
Accumulated Depreciation - Office Equipment 18

Unearned Revenue 23 3600

Fees Earned 41

Wages Expense 50 140

Wages Payable 22
Credit

1400

745

225

50

3600

140
 Unadjusted Trial Balance
Debit Credit
Cash 9,945.00
Accounts Receivable 2,750.00
Supplies 1,020.00
Prepaid Insurance 2,700.00
Office Equipment 7,500.00
Accumulated Depreciation - Office Equipment
Accounts Payable 8,350.00
Wages Payable
Unearned Revenue 7,200.00
Peyton Smith, Capital 9,000.00
Peyton Smith, Drawing 1,750.00
Fees Earned 16,200.00
Music Expense 3,610.00
Wages Expense 2,800.00
Office Rent Expense 2,550.00
Advertising Expense 1,500.00
Equipment Rent Expense 1,375.00
Utilities Expense 1,215.00
Supplies Expense 180.00
Insurance Expense
Depreciation Expense
Miscellaneous Expense 1,855.00
40,750.00 40,750.00
 Adjustments Adjusted Trial Balance
Debit Credit Debit Credit
9,945.00
1,400.00 4,150.00
745.00 275.00
225.00 2,475.00
7,500.00
50.00 50.00
8,350.00
140.00 140.00
3,600.00 3,600.00
9,000.00
1,750.00
5,000.00 21,200.00
3,610.00
140.00 2,940.00
2,550.00
1,500.00
1,375.00
1,215.00
745.00 925.00
225.00 225.00
50.00 50.00
1,855.00
6,160.00 6,160.00 42,340.00 42,340.00