Account

no.

101
112
126
130
151
152
200
201
212
230
301
306
400
610
631
711
722
726
905

Account titles

Cash
Accounts Receivable
Supplies
Prepaid Insurance
Equipment
Accumulated Depreciation -
Equipment
Notes Payable
Accounts Payable
Salaries and Wages Payable
Interest Payable
Owner's Capital
Owner's Drawings
Service Revenue
Advertising Expense
Supplies Expense
Depreciation Expense
Insurance Expense
Salaries and Wage Expense
Interest Expense
Totals
Net Income
Totals

Adjusted Trial Balance

Dr.
Cr.
5,300.00
10,800.00
1,500.00
2,000.00
27,000.00






7,000.00

5,600.00

15,000.00
6,100.00
2,400.00
600.00
13,000.00

61,000.00

8,400.00

4,000.00

5,600.00

3,500.00

28,000.00

600.00

$103,700.00 $103,700.00


$103,700.00 $103,700.00

Income Statement
Dr.
Cr.

Balance sheet
Dr.
Cr.
5,300.00
10,800.00
1,500.00
2,000.00
27,000.00

5,600.00

15,000.00



6,100.00



2,400.00



600.00



13,000.00



7,000.00



61,000.00



8,400.00



4,000.00



5,600.00



3,500.00



28,000.00



600.00



$ 50,100.00 $ 61,000.00 $ 53,600.00 $ 42,700.00
$10,900.00


$10,900.00
$ 61,000.00 $ 61,000.00 $ 53,600.00 $ 53,600.00