TRIAL BALANCE ADJUSTMENT ADJUSTED TB INCOME STATEMENT BALANCE SHEET

NO ACCOUNT
DR. CR. DR. CR. DR. CR. DR. CR. DR. CR.
1 CASH 29,600 29,600 29,600
2 ACCOUNT RECEIVABLE 29,300 29,300 29,300
3 SUPPLIES 25,000 (a) 11,000 14,000 14,000
4 EQUIPMENT 180,000 180,000 180,000
5 ACCUMULATED DEPRECIATION EQUIPMENT 20,000 ( c ) 2,000 22,000 22,000
6 ACCOUNTS PAYABLE 26,000 26,000 26,000
7 UNEARNED SERVICE REVENUE 17,200 (d) 13,800 3,400 3,400
8 SALARIES AND WAGES PAYABLE 0 (b) 3,700 3,700 3,700
9 SHARE-CAPITAL ORDINARY 100,000 100,000 100,000
10 RETAINED EARNINGS 79,900 79,900 79,900
11 SERVICE REVENUE 50,000 (d) 13,800 63,800 63,800
12 SALARIES AND WAGES EXPENSE 23,000 (b) 3,700 26,700 26,700
13 RENT EXPENSE 6,200 6,200 6,200
14
15 TOTAL 293,100 293,100
16
17 SUPPLIES EXPENSE (a) 11,000 11,000 11,000
18 DEPRECIATION EXPENSE ( c ) 2,000 2,000 2,000
19
20 TOTAL 30,500 30,500 298,800 298,800 45,900 63,800
21
22 NET INCOME 17,900 17,900
23
24 TOTAL 63,800 63,800 252,900 252,900
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28
29
30
31
32