Worksheet.xlsx

A7C86 4 or9 Dece Decemb mbe e Unadjusted Trial Balance Debit Credit $ 50,000 0 f. !0,000 #,000 %,!00 #0,000 $ #,500 +0,000 #!,000 #%,%00 0 %-,!00 e. !,500 %0,000 #05,000 !%,000 0 d. 0 c. 3+,%00 g. 0 a. %,!00 h. 0 b. #,000 #%,300

Cash Accounts receivable Teaching sulies "reaid insurance "reaid rent "rofessional librar& Accumulated derecia'on ( "rofessional librar& )*uiment Accumulated derecia'on ( )*uiment Accounts a&able alaries a&able Unearned training fees /. Alcorn, Caital /. Alcorn, ithdra1als Tui'on fees earned Training fees earned Derecia'on e2ense ( "rofessional librar& Derecia'on e2ense ( )*uiment alaries e2ense 4nsurance e2ense ent e2ense Teaching sulies e2ense Adver'sing e2ense U'li'es e2ense

Totals otals $ 6et 4ncome Totals

%%,00

$

%%,00 $

Adjustme Debit 5,500 b. a. h. d. c. g. ,%00

f. e. %,000 3,000 530 !,300 %,!00 5-,500

-,-30

$

6T4TUT) sheet r +#, %0## ts Credit $ 5-,500 !,300 %,!00 %,000 3,000 530

5,500 ,%00

-,-30 $

Adjusted Trial Balance Debit Credit 50,000 5,500 %,500 ##,!00 0 #0,000 $ +,500 +0,000 %0,000 #%,%00 530 #,300 !,500 %0,000 ##0,500 -#,%00 %,000 3,000 3+,-30 !,300 +#,%00 5-,500 #,000 #%,300 +03,30

$

4ncome tatement Debit Credit $

Balance heet Debit Credit 50,000 5,500 %,500 ##,!00 0 #0,000 $ +,500 +0,000 %0,000 #%,%00 530 #,300 !,500 %0,000

##0,500 -#,%00 %,000 3,000 3+,-30 !,300 +#,%00 5-,500 #,000 #%,300

+03,30 $

#-5,%30

$

##,-00 $

#%,!00

$

!,3!0 $

##,-00

#%+,#30 !,3!0

$

##,-00 $

#%,!00

$

#%,!00

a. 4nsurance )2ense "reaid 4nsurance b. ulies )2ense ulies c. Derecia'on )2ense ( )*uiment Accumulated Derecia'on ( )*uiment d. Derecia'on )2ense ( "rofessional 7ibrar& Accumulated Derecia'on ( "rofessional 7ibrar& e. Unearned Training :ees Training :ees )arned f. Accounts eceivable Tui'on :ees )arned g. alaries )2ense alaries "a&able h. ent )2ense "reaid ent

D)B4T !,300

C)D4T !,300

5-,500 5-,500 3,000 3,000 %,000 %,000 ,%00 ,%00 5,500 5,500 530 530 %,!00 %,!00