Trial Balance Adjusting Entries Adjusted Trial Balance

No. Account Titles and Explanation

Debit Credit Debit Credit Debit
Cash
Accounts Receivable
Supplies
Prepaid Insurance
Equipment
Accumulated Depreciation—Equipment
Notes Payable
Accounts Payable
Salaries and Wages Payable
Interest Payable
Owner's capital
Owner's drawings
Service Revenue
Advertising Expense
Supplies Expense
Depreciation Expense
Insurance Expense
Salaries and Wages Expense
Interest Expense
Total
Net inco
Total
Adjusted Trial Balance Income Statement Balance Sheet
Credit Debit Credit Debit Credit
Rp 5,300
Rp 10,800
Rp 1,500
Rp 2,000
Rp 27,000
Rp 5,600
Rp 15,000
Rp 6,100
Rp 2,400
Rp 600
Rp 13,000
Rp 7,000
Rp 61,000
Rp 8,400
Rp 4,000
Rp 5,600
Rp 3,500
Rp 28,000
Rp 600
Rp 50,100 Rp 61,000 Rp 53,600 Rp 42,700
Net income Rp 10,900 Rp 10,900
Rp 61,000 Rp 61,000 Rp 53,600 Rp 53,600
 Thao Company
Income Statement
For the Year Ended December 31, 2017

Revenue:
Service Revenue Rp 61,000

Expenses:
Advertising Expense Rp 8,400
Supplies Expense Rp 4,000
Depreciation Expense Rp 5,600
Insurance Expense Rp 3,500
Salaries and Wages Expense Rp 28,000
Interest Expense Rp 600
Total expenses Rp 50,100
Net income Rp 10,900

Thao Company
Owner's Equity Statement
For the Year Ended December 31, 2017

Owner's capital, December 1 Rp 13,000

Net income Rp 10,900
Owner's drawings -Rp 7,000
Rp 3,900
Owner's capital, December 31 Rp 16,900

Thao Company
Balance Sheet
December 31, 2017

Assets
Currents assets:
Cash Rp 5,300
Accounts Receivable Rp 10,800
Supplies Rp 1,500
Prepaid Insurance Rp 2,000
Total current assets Rp 19,600

Fixed assets:
Equipment Rp 27,000
Accumulated Depreciation—Equipment -Rp 5,600
Total fixed assets Rp 21,400
Total assets Rp 41,000

Liabilities and Owner's Equity

Current liabilities:
Notes Payable Rp 5,000
Accounts Payable Rp 6,100
Salaries and Wages Payable Rp 2,400
Interest Payable Rp 600
Total liabilities Rp 14,100

Owner's equity:
Owner's capital Rp 16,900
Total liabilities and owner's equity Rp 31,000