PIONEER ADVERTISING AGENCY INC.

WORKSHEET
FOR THE MONTH ENDED OCTOBER31,2015

TRAIL BALANCE ADJUSTMENT

ACCOUNT TITLES Dr. Cr. Dr. Cr.

Cash BDT 15,200.00
Supplies BDT 2,500.00 (a) 1000
Prepaid insurance BDT 600.00 (b) 50
Equipment BDT 5,000.00
Notes payable BDT 5,000.00
Accounts payable BDT 2,500.00
Unearned service revenue BDT 1,200.00 (d)400
Common stock BDT 10,000.00
Dividends BDT 500.00
Service revenue BDT 10,000.00 (d)400
(e)200
Salaries & wages expense BDT 4,000.00 (g)1200
Rent expense BDT 900.00
Totals BDT 28,700.00 BDT 28,700.00

Supllies expense (a)1500

Insurance expense (b)50
Accum. Depreciation
Equipment ©40
Depreciation expense ©40
Accounts receivable (e )200
Interest expense (f) 50
Interest payable (f)50
Salaries & wages payable (g)1200
Totals BDT 3,440.00 BDT 3,440.00

Net income
Totals
 ADJUSTED INCOME BALANCE
TRAIL BALANCE STATEMENT SHEET

Dr. Cr. Dr. Cr. Dr. Cr.

BDT 15,200.00 BDT 15,200.00
BDT 1,500.00 BDT 1,000.00
BDT 550.00 BDT 550.00
BDT 5,000.00 BDT 5,000.00
BDT 5,000.00 BDT 5,000.00
BDT 2,500.00 BDT 2,500.00
BDT 800.00 BDT 800.00
BDT 10,000.00 BDT 10,000.00
BDT 500.00 BDT 500.00
BDT 10,600.00 BDT 10,600.00

BDT 5,200.00 BDT 5,200.00

BDT 900.00 BDT 900.00

BDT 1,500.00 BDT 1,500.00

BDT 50.00 BDT 50.00

BDT 40.00 BDT 40.00

BDT 40.00 BDT 40.00
BDT 200.00 BDT 200.00
BDT 50.00 BDT 50.00
BDT 50.00 BDT 50.00
BDT 1,200.00 BDT 1,200.00
BDT 30,190.00 BDT 30,190.00 BDT 7,740.00 BDT 10,600.00 BDT 22,450.00 BDT 19,590.00

BDT 2,860.00 BDT 2,860.00

BDT 10,600.00 BDT 10,600.00 BDT 22,450.00 BDT 22,450.00