PAMPERED PET SERVICE

31-08-2017
Trial balance Adjustments Adjusted Trial balance
Account Titles
Debit Credit Debit Credit Debit
Cash 5400 5400
Accounts Receieveable 2800 2800
Supplies 1300 300 1000
Prepaid insurance 2400 200 2200
Equipement 60000 60000
Notes payable 40000
Accounts payable 2400
Owners Capital 30000
Owners Drawing 1000 1000
Service Revenue 4900
Salaries and wages Expense 3200 3200
Utilities Expense 800 800
Advertising Expense 400 400
Insurance Expense 200 200
Supplies Expense 300 300
Depreciation Expense 900 900
Accumulate Depriciation © 900
Interest Expense 500 500
Interest payable 500
Total 77300 77300 1900 1900 78700
Net Loss
Total

E4-2
Savaglia Company
Worksheet
30-Apr-17
Trial balance Adjustments Adjusted Trial balance
Account Titles
Debit Credit Debit Credit Debit
Cash 10000
Accounts Receieveable 7840
Prepaid Rent 2280
Equipement 23050
Accumulate Depriciation Equipement ©
Notes payable
Accounts payable
Owners Capital
Owners Drawing 3650
Service Revenue
Salaries and wages Expense 10840
Rent Expense 760
Depreciation Expense 650
Interest Expense 57
Interest payable
Total 59127
Net Income
Total

P4-4A
Vang Management Service
Worksheet
31-Dec-17
Trial balance Adjusted Trial Balance Income statement
Account Titles
Debit Credit Debit Credit Debit
Cash 13800 13800
Accounts Receieveable 28300 28300
Prepaid Insurance 3600 2400
Land 67000 67000
Buildings 127000 127000
Equipement 59000 59000
Accounts payable 12500 12500
Unearned Rent Revenue 6000 1500
Mortgage payable 120000 120000
Owners capital 144000 144000
Owners Drawing 22000 22000
Service revenue 90700 90700
Rent revenue 29000 33500
Salaries and wages expense 42000 42000 42000
Advertising Expense 20500 20500 20500
Utilities expense 19000 19000 19000
Insurance expense 1200 1200
Depreciation expense 6600 6600
Accumulated Depreciation- Buildings 3000
Accumulated Depreciation-Equipement 3600
Interest expense 10000 10000
Interest payable 10000
Total 402200 402200 418800 418800 99300
Net Income 24900
Total 124200

Auburn Company
Worksheet
For the Month Ended April 30, 2020
Trial balance Adjustments Adjusted Trial balance
Account Titles
Debit Credit Debit Credit Debit
Cash 10000
Accounts Receieveable 7840
Prepaid Rent 2280
Equipement 23050
Accumulate Depriciation Equipement ©
Notes payable
Accounts payable
Owners Capital
Owners Drawing 3650
Service Revenue
Salaries and wages Expense 10840
Rent Expense 760
Depreciation Expense 650
Interest Expense 57
Interest payable
Total 59127
Net income
Total

ABC company
Worksheet
31-Dec-17
Adjusted Trial Balance Income statement Balance sheet
Account Titles
Debit Credit Debit Credit Debit
Service revenue 10000 10000
Notes payable 2000
Capital 20000
Accounts receieveable 5000 5000
Accumulate depreciation 2000
Utilities expense 1000 1000
Drawings 500 500
Net loss 2000 2000
Equipements 5000 5000
Copyrights 3000 3000
Total 16500 34000 15500
Adjusted Trial balance Income statement Balance sheet
Credit Debit Credit Debit Credit
5400
2800
1000
2200
60000
40000 40000
2400 2400
30000 30000
1000
4900 4900
3200
800
400
200
300
900
900 900
500
500 500
78700 6300 4900 72400 73800
1400 1400
6300 6300 73800 73800

Adjusted Trial balance Income statement Balance sheet

Credit Debit Credit Debit Credit
10000
7840
2280
23050
4900 4900
5700 5700
4920 4920
27960 27960
3650
15590 15590
10840
760
650
 57
57 57
59127 12307 15590 46820 43537
3283 3283
15590 15590 43537 43537

Income statement Balance sheet

Credit Debit Credit
13800
28300
2400
67000
127000
59000
12500
1500
120000
144000
22000
90700
33500

© 3000
© 3600

10000
124200 319500 288000
24900
124200 294600 288000

2020
Adjusted Trial balance Income statement Balance sheet
Credit Debit Credit Debit Credit
 10000
7840
2280
23050
4900 4900
5700 5700
4920 4920
27960 27960
3650
15590 15590
10840
760
650
57
57 57
59127 12307 15590 46820 43537
3283 3283
15590 15590 43537 43537

Balance sheet
Credit

2000
20000

2000

24000
 PAMPERED PET SERVICE
Closing entry
Date Account titles and explanation Ref Debit Credit
Service revenue-Dr 4900
31-Aug
Income summary-Cr 4900
Income summary-Dr 5800
Salaries and wages Expense-Cr 3200
Utilities Expense-Cr 800
31-Aug Advertising Expense-Cr 400
Insurance Expense-Cr 200
Supplies Expense-Cr 300
Depreciation Expense-Cr 900
Owners capital-Dr 900
31-Aug
Income summary-Cr 900
31-Aug Owners capital-Dr 1000
Owners drawing-Cr 1000
 Savaglia Company
Closing entry
Date Account titles and explanation Ref Debit Credit
Service revenue-Dr 15590
30-Apr
Income summary-Cr 15590
Income summary-Dr 12307
Salaries and wages Expense 10840
30-Apr Rent Expense 760
Depreciation Expense 650
Interest Expense 57
30-Apr Income summary-Cr 3283
Owners capital-Cr 3282
Owners capital-Dr 3650
30-Apr
Owners drawing-Cr 3650