Accounting Worksheet

Business name: Accounting period:

Code Account Trial balance Adjusting entries

Debit Credit Debit Credit

Cash 7,150
Account Receivable 6,000
Supplies 2,000 1,250.00
Prepaid insurance 3,000
Equipment 15,000
Account Payable 4,500 150.00
Unearned revenue 4,000
Owner's Capital 21,750
Services Revenue 7,900
Supplies Expense 1,250.00
Salaries Expense 4,000
Utilies Expense 150.00
Rent expense 1,000
38,150 38,150 1,400.00
Worksheet
Accounting period:

Income
Adjusted trial balance Balance sheet
statement
Debit Credit Debit Credit Debit Credit
Following is the trial balance at 31st, Dec, 2021 of Sparkling
Cleaning service company
Account Trial balance
Debit Credit
Cash 7,150
Account Receivable 6,000
Supplies 2,000
Prepaid insurance 3,000
Equipment 15,000
Account Payable 4,500

Unearned revenue 4,000

Owner's Capital 21,750

Services Revenue 7,900
Salaries Expense 4,000
Rent expense 1,000
38,150 38,150

1. Supplies Expense 1,250.00

Supplies 1,250.00
2. Utilies Expense 150.00
Account Payable 150
3. Insurance Expense 3000
Prepaid Insurance 3000
4. Unearned Revenue 2800
Service Revenue 2800
5. Salaries Expense 1900
Salaries Payable 1900
6. Depreciation Expense 250
Accumulated Depreciation 250
7. Account Receivable 1200
Service Revenue 1200
Additional information at 31st, Dec 2011

1. Supplies on hand at Dec,31st are $750.

2. A utility bill for $150 has not been recorded and will not be paid until next month.
3. The insurance policy is for a year.
4. $2,800 of unearned service revenue is recognized for services performed
5. Salaries of $1,900 are accrued at December, 31st
6. Depreciation expense of $250
7. Invoices representing $1,200 of services performed during the last month have not been
December,31st

Additional account: Accumulated Depreciation—Equipment, No. 212 Salaries and Wages P

Expense, Depreciation Expense, Insurance Expense, and Utilities Expense.

Required
Record adjustment entries and prepare accounting worksheet