Tria Balance

Adjustments

Dr

Dr

Cr

Cr

Adjusted Trial Balance

Dr

Cr

Income Statement
Dr

Cr

Balance Sheet
Dr

Cr

Tria Balance
Dr
Balance Sheet Accounts
Cash
Fees Receivable
Prepaid Rent
Unexpired Insurance Policies
Office Supplies
Office Equipment
Accumulated Depreciation:Office Equipment
Accounts Payable
Notes Payable
Income Taxes Payable
Unearned Agency Fees
Capital Stock
Retained Earnings
Dividends
Interest Payable
Salaries Payable
Income Statement Accounts
Agency Fees Earned
Telephone Expense
Supplies Expense
Depreciation Expense: Equipment
Rent Expense
Insurance Expense
Interest Expense
Salaries Expense
Income Taxes Expense
Net Income
Totals

Cr

14950
35300
1200
375
900
15000

Adjustments
Dr

Adjusted Trial Balance

Cr

Dr

3000
600
125
370
12000
1500
6000
3200
8000
20000
10800

Cr

Cr

700
2500

46500

108000

8950

Cr

12250
1500
6000
3900
5500
20000
10800
800

45
1360

5500
370
250
600
125
45
1360
700
8950

Dr
14950
38300
600
250
530
15000

800

480
1130
2750
6100
1175

Balance Sheet

12250
1500
6000
3900
5500
20000
10800

45
1360

24640
3200
108000

Dr

14950
38300
600
250
530
15000

250

800

Income Statement

45
1360

52000
480
1500
3000
6700
1300
45
26000
3900
113355

113355

52000
480
1500
3000
6700
1300
45
26000
3900
42925
9075
52000

52000

70430

52000

70430

61355
9075
70430

Balance Sheet Accounts

Cash
Client Fees Receivable
Supplies
Prepaid Studio Rent
Studio Equipment
Accumulated Depreciation: Studio Equipment
Accounts Payable
Notes Payable
Interest Payable
Unearned Client Fees
Income Taxes Payable
Capital Stock
Retained Earnings
Salaries Payable
Income Statement Accounts
Client Fees Earned
Supplies Expense
Salary Expense
Interest Expense
Studio Rent Expense
Utilities Expense
Depreciation Expense: Equipment
Income Taxes Expense
Net Income
Totals

Tria Balance

Adjustments

Dr

Dr

Cr

22380
71250
6000
2500
96000

Adjusted Trial Balance

Cr

Dr

690
5000
1250
52000
6420
24000
480
8000
5000
50000
20000

800

240
2000

3690
5000
750
240
1250

248210

800
2000
13730

13730

Cr

Balance Sheet
Dr
22380
71940
1000
1250
96000

52800
6420
24000
720
5000
7000
50000
20000
750

3000

82310

Dr

22380
71940
1000
1250
96000

750

4000
17250
480
11250
3300
8800
5000
248210

Cr

Income Statement

86000
9000
18000
720
12500
3300
9600
7000
252690

252690

86000
9000
18000
720
12500
3300
9600
7000
60120
25880
86000

86000

192570

86000

192570

Balance Sheet
Cr

52800
6420
24000
720
5000
7000
50000
20000
750

166690
25880
192570

Tria Balance
Dr
Balance Sheet Accounts
Cash
Client Fees Receivable
Supplies
Prepaid Studio Rent
Studio Equipment
Accumulated Depreciation: Studio Equipment
Accounts Payable
Notes Payable
Interest Payable
Unearned Client Fees
Income Taxes Payable
Capital Stock
Retained Earnings
Salaries Payable
Income Statement Accounts
Client Fees Earned
Supplies Expense
Salary Expense
Interest Expense
Studio Rent Expense
Utilities Expense
Depreciation Expense: Equipment
Income Taxes Expense
Net Income
Totals

Cr

22380
71250
6000
2500
96000

Adjustments
Dr

Adjusted Trial Balance

Cr

Dr

750
4000
1250
52000
6420
24000
480
8000
5000
50000
20000

800

240
1500

5750
4000
850
240
1250

248210

800
1500
14390

14390

Cr

Balance Sheet
Dr

52800
6420
24000
720
3000
6500
50000
20000
850

88060
8000
18100
720
12500
3300
9600
6500
252350

Cr

22380
72000
2000
1250
96000
52800
6420
24000
720
3000
6500
50000
20000
850

5000

82310

Dr

22380
72000
2000
1250
96000

850

4000
17250
480
11250
3300
8800
5000
248210

Cr

Income Statement

252350

88060
8000
18100
720
12500
3300
9600
6500
58720
29340
88060

88060

193630

88060

193630

164290
29340
193630