Unadjusted Trial Balance Adjustments Adjusted Trial Balance

Accounts Dr. Cr. Dr. Cr. Dr. Cr.

110 Cash 126,000 126,000
120 Accounts Receivable 645,000 645,000
130 Prepaid Rent 360,000 60000 300,000
140 Office Supplies 63,000 36,000 27,000
150 Furniture 2,175,000 2,175,000
155 Accumulated Depreciation 435,000 75,000 510,000
210 Notes Payable 900,000 900,000
220 Accounts Payable 285,000 285,000
230 Salaries Payable 105,000 105,000
240 Interest payable 54000 54,000
310 Rialubin, Capital 1,680,000 1,680,000
320 Rialubin, Withdrawals 1,200,000 1,200,000
410 Travel Revenues 5,133,000 5,133,000
510 Salaries Expense 3,771,000 105,000 3,876,000
520 Rent Expense 60000 60,000
530 Office Supplies Expense 36,000 36,000
540 Depreciation Expense 75,000 75,000
550 Interest Expense 54000 54,000
560 Miscellaneous Expense 93,000 93,000
Totals 8,433,000 8,433,000 330,000 330,000 8,667,000 8,667,000
LEDGERS:

Cash Furniture Salaries Payable Travel Revenues Depreciation Expense

126,000 2,175,000 105,000 5,133,000 75,000

Accounts Receivable Accumulated Depreciation Interest Payable Salaries Expense Interest Expense
645,000 435,000 54000 3,771,000 54000
75,000 105,000
510,000 3,876,000

Prepaid Rent Notes Payable Rialubin, Capital Rent Expense Miscellaneous Expense
360,000 60000 900,000 1,680,000 60000 93,000
300,000

Office Supplies Accounts Payable Rialubin, Withdrawals Office Supplies Expense

63,000 36,000 285,000 1,200,000 36,000
27,000