TRIAL BALANCE ADJUSTMENTS

ACCOUNT TITLE DEBIT CREDIT DEBIT CREDIT

Cash 30,250.00 8 20,400.00
Accounts Recievable 50,000.00 5 10,000.00
Notes Recievable 20,000.00 8 20,000.00
Accrued Interest Income -
Prepaid Insurance -
Office Supplies - 1 4,050.00
Office Equipment 91,600.00
Accumulated Depreciation 18,320.00 3 9,160.00
Accounts Payable 9,250.00
Accrued Salary Expense - 6 4,400.00
Accrued Rent Expense -
Unearned Rental Income 12,500.00 7 6,000.00
Nakaya, Capital 64,880.00
Nakaya, Drawing 40,400.00
Fees Earned 439,500.00 5 10,000.00
Rental Income - 7 6,000.00
Salary Expense 215,500.00 6 4,400.00
Utilities Expense 16,500.00
Insurance Expense 7,200.00
Supplies Expense 5,400.00
Depreciation Expense 18,320.00 3 9,160.00
Miscelleneous Expense 12,600.00
Interest Income - 8 400.00
467,370.00 584,850.00 54,010.00 49,960.00
Profit 117,480.00
 ADJUSTED TRIAL BALANCE INCOME STATEMENT BALANCE SHEET
DEBIT CREDIT DEBIT CREDIT DEBIT
50,650.00
60,000.00
-

4,050.00
91,600.00
27,480.00
9,250.00
4,400.00

6,500.00
64,880.00
40,400.00
449,500.00
6,000.00
219,900.00
16,500.00
7,200.00
5,400.00
27,480.00
12,600.00
400.00
495,380.00 608,810.00
113,430.00
BALANCE SHEET
CREDIT