BRYAN'S INTERNET SERVICE

WORKSHEET
May 31, 2022
Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet
Account Titles
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr.
Cash 10,150.00 10,150.00 10,150.00
Accounts receivable 5,000.00 5,000.00 5,000.00
Prepaid insurance 700.00 600.00 (A) 100.00 100.00
Computer Equipment 12,950.00 12,950.00 12,950.00
Computer Supplies 300.00 280.00 (B) 20.00 20.00
Accum. Depr., Computer Equipment 4,000.00 200.00 (C) 4,200.00
Accounts Payable 5,750.00 5,750.00
Bryan, Capital 15,150.00 15,150.00
Bryan, Withdrawals 400.00 400.00 400.00
Computer Service Fees Earned 5,200.00 5,200.00 5,200.00
Salaries Expense 450.00 490.00 (D) 940.00 940.00
Advertising Expense 80.00 80.00 80.00
Telephone Expense 70.00 70.00 70.00
Total 30,100.00 30,100.00

Prepaid insurance expense 600.00 (A) 600.00 600.00

Computer Supplies Expense 280.00 (B) 280.00 280.00
Depreciation Computer Equipment 200.00 (C) 200.00 200.00
Salaries payable 490.00 (D) 490.00
1,570.00 1,570.00 30,790.00 30,790.00 2,170.00 5,200.00 28,620.00
Net Income 3,030.00
5,200.00 5,200.00 28,620.00
Balance Sheet
Cr.

4,200.00
5,750.00
15,150.00

490.00
25,590.00
3,030.00
28,620.00
 SUNDER'S CAR DETAILING SERVICE
GENERAL JOURNAL
Page 1

Account Titles and Description PR Dr. Cr.

Date
2021
June 30 Detailing Supplies Expense 350.00
Store Supplies 350.00
Supplies Used

31 Rent Expense 200.00

Prepaid Rent 200.00
Rent Expired

31 Depreciation Expense - Detailing Equip. 200.00

Accum. Depreciation - Detailing Equip. 200.00
Estimated Depreciation of asset

31 Salaries Expense 300.00

Accrued Salaries 300.00
Accrued Salary for Dec. 31