Tugas P3.1 Jurnal Penyesuaian
Tugas P3.1 Jurnal Penyesuaian
Tugas P3.1 Jurnal Penyesuaian
TRIAL BALANCE
May, 31 2022
Account Number Account Title Debit Credit Date
101 Cash $4,500 May, 31
112 Account Receivable $6,000
126 Supplies $1,900
130 Prepaid Insurance $3,600 31
149 Equipment $11,400
201 Account Payable $4,500
209 Unearned Service Revenue $2,000 31
301 Owner's Capital $18,700
400 Service Revenue $9,500
726 Salaries and Wages Expense $6,400 31
729 Rent Expense $900
TOTAL $34,700 $34,700
31
31
31
TOTAL
Krause Consulting Cash
Adjusment Entry Date Explanation Ref
May, 31 2022 May, 31 Balance
Account Title Ref Debit Credit
Supplies Expense $ 900 Account Receivable
Supplies $ 900 Date Explanation Ref
(Supplies have been used) May, 31 Balance
Utilities Expense $ 250 Adjusting
Account Payable $ 250
(Utilities expense recorded) Supplies
Insurance Expense $ 150 Date Explanation Ref
Prepaid Insurance $ 150 May, 31 Balance
(buying an insurance policy) Adjusting
Unearned Sevice Revenue $ 1,600
Service Revenue $ 1,600 Prepaid Insurance
(Unpaid services) Date Explanation Ref
Salaries and Wages Expense $ 1,104 May, 31 Balance
Salaries and Wages Payable $ 1,104 Adjusting
(Pay Employee Salaries)
Depreciation Expense $ 190 Equipment
Accumulated Depreciation-Equipment $ 190 Date Explanation Ref
(Depreciation of office equipment) May, 31 Balance
Account Receivable $ 1,700 Adjusting
Service Revenue $ 1,700
(Form service performance) Accumulation Depreciation Eq
TOTAL $ 5,894 $ 5,894 Date Explanation Ref
May, 31 Balance
Adjusting
Cash Account Payable
Debit Credit Balance Date Explanation Ref Debit Credit Balance
$4,500 $4,500 May, 31 Balance $4,500 $4,500
Adjusting $250 $4,750
Account Receivable
Debit Credit Balance Unearned Service Revenue
$6,000 $6,000 Date Explanation Ref Debit Credit Balance
$1,700 $7,700 May, 31 Balance $1,600 $1,600
Adjusting
Supplies
Debit Credit Balance Salaries and Wages Payable
$1,900 $1,900 Date Explanation Ref Debit Credit Balance
$900 $1,000 May, 31 Balance
Adjusting $1,104 $1,104
Prepaid Insurance
Debit Credit Balance Owner's Capital
$3,600 $3,600 Date Explanation Ref Debit Credit Balance
$150 $3,450 May, 31 Balance $18,700 $18,700
Adjusting
Equipment
Debit Credit Balance Service Revenue
$11,400 $11,400 Date Explanation Ref Debit Credit Balance
May, 31 Balance $9,500 $9,500
Adjusting $1,600 $11,100
mulation Depreciation Equipment Adjusting $1,700 $12,800
Debit Credit Balance
Supplies Expense
$190 $190 Date Explanation Ref Debit Credit Balance
May, 31 Balance
Adjusting $900 $900
Depreciation Expense Krause Con
Date Explanation Ref Debit Credit Balance Adjusment Tria
May, 31 Balance May, 31 2
Adjusting $2,280 $2,280 Account Number
101
Insurance Expense 112
Date Explanation Ref Debit Credit Balance 126
May, 31 Balance 130
Adjusting $150 $150 149
150
Salaries and Wages Expense 201
Date Explanation Ref Debit Credit Balance 209
May, 31 Balance $6,400 $6,400 212
Adjusting $1,104 $7,504 301
400
Rent Expense 631
Date Explanation Ref Debit Credit Balance 717
May, 31 Balance $900 $900 722
Adjusting 726
729
Utilities Expense 732
Date Explanation Ref Debit Credit Balance TOTAL
May, 31 Balance
Adjusting $250 $250
Krause Consulting
Adjusment Trial Balance
May, 31 2022
Account Titles Debit Credit
Cash $4,500
Account Receivable $7,700
Supplies $1,000
Prepaid Insurance $3,450
Equipment $11,400
Accumulation Depreciation Equipment $190
Account Payable $4,750
Unearned Service Revenue $400
Salaries and Wages Payable $1,104
Owner's Capital $18,700
Service Revenue $12,800
Supplies Expense $900
Depreciation Expense $190
Insurance Expense $150
Salaries and Wages Expense $7,504
Rent Expense $900
Utilities Expense $250
TOTAL $37,944 $37,944