Unadjusted Trial Balnce Adjustments

Accounts Titles Debit Credit Debit Credit

Cash 45,000
Notes Receivables 360,000
Accounts Receivables 156,000
Interest Receivables 72,000
Office Supplies 63,000 42,000
Land 300,000
Building 1,590,000
Accumulated Depreciation - Building 254,000 38,000
Equipment 2,150,000
Accumulated Depreciation - Equipment 612,000 123,000
Accounts Payable 213,000
Salaries Payable 14,000
Unearned Consulting Revenue 450,000 150,000
Dondoyano, Capital, 1/1/2014 2,655,000
Dondoyano, Withdrawals 600,000
Consulting Revenue 2,108,000 150,000
Interest Revenue 72,000
Salaries Expense 875,000 14,000
Office Supplies Expense 42,000
Repairs Expense 116,000
Depreciation Expense - Buildng 38,000
Depreciation Expense - Equipment 123,000
Miscellaneous Expense 37,000
6,292,000 6,292,000 439,000 439,000
Profit
Adjusted Trial Balance Income Statement Balance Sheet
Debit Credit Debit Credit Debit Credit
45,000 45,000
360,000 360,000
156,000 156,000
72,000 72,000
21,000 21,000
300,000 300,000
1,590,000 1,590,000
292,000 292,000
2,150,000 2,150,000
735,000 735,000
213,000 213,000
14,000 14,000
300,000 300,000
2,655,000 2,655,000
600,000 600,000
2,258,000 2,330,000
72,000
889,000 889,000
42,000 42,000
116,000 116,000
38,000 38,000
123,000 123,000
37,000 37,000
6,539,000 6,539,000 1,245,000 2,330,000 5,294,000 4,209,000
1,085,000 1,085,000
2,330,000 2,330,000 5,294,000 5,294,000
a. Office Suplies Expense 42,000
Office Supplies 42,000

b. Unearned Consulting Revenue 150,000

Consulting Revenue 150,000

c. Depreciation expense - Building 38,000

Depreciation expense - Equipment 123,000
Accumulated Depreciation - Building 38,000
Accumulated Depreciation - Equipment 123,000

d. Salaries Expense 14,000

Salaries Payable 14,000

e. Interest Receivables 72,000

Interest Revenue 72,000