Scribd
Upload
826 views6 pages

Unadjusted Trial Balance Adjustments Account Titles Debit Credit Debit

The document shows an unadjusted trial balance and adjustments for Jose Calves. The adjustments include recording supplies and insurance expenses, depreciation of office equipment, accrued rent and salary expenses, earned fees, and unearned rental income. The adjusted trial balance after all adjustments reflects the updated account balances.

Uploaded by

Allen Carl
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
826 views6 pages

Unadjusted Trial Balance Adjustments Account Titles Debit Credit Debit

The document shows an unadjusted trial balance and adjustments for Jose Calves. The adjustments include recording supplies and insurance expenses, depreciation of office equipment, accrued rent and salary expenses, earned fees, and unearned rental income. The adjusted trial balance after all adjustments reflects the updated account balances.

Uploaded by

Allen Carl
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
You are on page 1/ 6

Unadjusted Trial Balance Adjustments

Account Titles Debit Credit Debit


Cash 30,250.00
Accounts Receivable 50,000.00 10,000.00
Notes Receivable 20,000.00
Accrued Interest Income 1,200.00
Prepaid Insurance 1,800.00
Office Supplies 1,350.00
Office Equipments 91,600.00
Accumulated Depreciation 18,320.00
Accounts Payable 9,250.00
Accrued Salary Expense
Accrued Rent Expense
Unearned Rental Income 12,500.00 6,500.00
Jose Calves, Capital 64,880.00
Jose Calves, Drawing 40,400.00
Fee Earned 439,500.00
Rental Income
Salary Expense 215,500.00 4,400.00
Rent Expense 55,000.00 5,000.00
Utilities Expense 16,500.00
Insurance Expense 7,200.00
Supplies Expense 5,400.00
Depreciation Expense 9,160.00
Miscellaneous Expense 12,600.00
Interest Income
544,450.00 544,450.00 39,410.00
Adjustments Adjusted Trial Balance
Credit Debit Credit
30,250.00
60,000.00
20,000.00
1,200.00
1,800.00
1,350.00
91,600.00
9,160.00 27,480.00
9,250.00
4,400.00 4,400.00
5,000.00 5,000.00
6,000.00
64,880.00
40,400.00
10,000.00 449,500.00
6,500.00 6,500.00
219,900.00
60,000.00
16,500.00
1,800.00 5,400.00
1,350.00 4,050.00
9,160.00
12,600.00
1,200.00 1,200.00
39,410.00 574,210.00 574,210.00
Unadjusted Trial Balance
Account Titles Debit Credit
Cash 30,250.00
Accounts Receivable 50,000.00
Notes Receivable 20,000.00
Accrued Interest Income
Prepaid Insurance
Office Supplies
Office Equipments 91,600.00
Accumulated Depreciation 18,320.00
Accounts Payable 9,250.00
Accrued Salary Expense
Accrued Rent Expense
Unearned Rental Income 12,500.00
Jose Calves, Capital 64,880.00
Jose Calves, Drawing 40,400.00
Fee Earned 439,500.00
Rental Income
Salary Expense 215,500.00
Rent Expense 55,000.00
Utilities Expense 16,500.00
Insurance Expense 7,200.00
Supplies Expense 5,400.00
Depreciation Expense
Miscellaneous Expense 12,600.00
Interest Income
544,450.00 544,450.00
Adjusted Trial Balance
Account Titles Debit Credit
Cash 30,250.00
Accounts Receivable 60,000.00
Notes Receivable 20,000.00
Accrued Interest Income 1,200.00
Prepaid Insurance 1,800.00
Office Supplies 1,350.00
Office Equipments 91,600.00
Accumulated Depreciation 27,480.00
Accounts Payable 9,250.00
Accrued Salary Expense 4,400.00
Accrued Rent Expense 5,000.00
Unearned Rental Income 6,000.00
Jose Calves, Capital 64,880.00
Jose Calves, Drawing 40,400.00
Fee Earned 449,500.00
Rental Income 6,500.00
Salary Expense 219,900.00
Rent Expense 60,000.00
Utilities Expense 16,500.00
Insurance Expense 5,400.00
Supplies Expense 4,050.00
Depreciation Expense 9,160.00
Miscellaneous Expense 12,600.00
Interest Income 1,200.00
574,210.00 574,210.00
Adjusting Entries
Date Description
1 Dec-31 Office Supplies
Supplies Expense
To record amounted office supplies

2 Dec-31 Prepaid Insurance


Insurance Expense
To record paid insurance

3 Dec-31 Depreciation Expense


Accumulated Depreciation
To record office equipment without salvage value

4 Dec-31 Rent Expense


Accrued Rent Expense
To record monthly rental

5 Dec-31 Accounts Receivable


Fee Earned
To record accrued fees

6 Dec-31 Salary Expense


Accrued Salary Expense
To record Unpaid Salaries

7 Dec-31 Unearned Rental Income


Rental Income
To record unearned rental income
s
Debit Credit
1,350.00
1,350.00

1,800.00
1,800.00

9,160.00
9,160.00

5,000.00
5,000.00

10,000.00
10,000.00

4,400.00
4,400.00

6,500.00
6,500.00

You might also like