Accounts receivales 1500

Client Fee Revenues 1500

Unearned Retainer Fee 2500

Client Fee Revenues 2500

Office Supplies Expense 95

Office Supplies 95

Depreciation Expense 750

Accumulated Depreciation 750

Rent Expense 300

Prepaid Rent 300

Insurance Expense 90
Prepaid Insurance 90 720
60
Salaries Expense 1900
Salaries payable 1900

Interest Expense 60
Interest payable 60

Income Tax expense 600

Income tax payable 600
Unadjusted Trial Balance Unadjusted Trial Balance Adjustments Adjusted Trial Balance Income Statement Balance Sheet
Dr $ Cr $ Dr $ Cr $ Dr $ Cr $ Dr Exp Cr Rev Dr A Cr L+O,E
Cash 40,585 40,585 40,585
Accounts Receivalbe 2,000 1,500 3,500 3,500
Office Supplie3s 205 95 110 110
Prepaid Rent 1,200 300 900 900
Unexpired Insurance 270 90 180 180
Office Equipment 54,000 54,000 54,000
Accumulated Depreciation 35,250 750 36,000 36,000
Accounts payable 1,400 1,400 1,400
interest payable 360 60 420 420
income tax payable 1,750 600 2,350 2,350
note payable 9,000 9,000 9,000
Unearned Retainer Fees 3,500 2,500 1,000 1,000
Capital stock 30,000 30,000 30,000
Retained Earning 8,000 8,000 8,000
Dividends 1,000 1,000 1,000
Client Fee earned 60,000 4,000 64,000 64,000
Office Supplies Expense 605 95 700 700
Depreciation expense 8,250 750 9,000 9,000
Rent expense 5,775 300 6,075 6,075
Insurance expens 1,010 90 1,100 1,100
Salaries Expense 27,100 1,900 29,000 29,000
interest expense 360 60 420 420
income tax expense 6,900 600 7,500 7,500
Salaries payable 1,900 1,900 1,900
Profit 10,205 10,205
Total 149,260 149,260 7,795 7,795 154,070 154,070 64,000 64,000 100,275 100,275