014 - 1 x VS D AB C .B C EG HIJK EF G H K L A Whitecloud Chartered Accountants Pre-adsusted balances at start of the YEAR General Journal Office Equipment Accumulated Amortization at start of period 30,100.00 Sufrage Vast 15,000.00 Particulars PX Debit Useful Life Adjust for whole year 6 years 2 Automobile Accumulated Amortization at start of period 14,200.00 11 Dre 31 Accumulated Exptone . Equipment 612 5:090.90 Adjust for whole year 20% Accumulated Amorization . Equipment 5,000.00 15 25 Building Accumulated Amortization at start of period 47.100.0 14 31 Accumulated Expense . Automobile 630 930 61 26 Rate: 15 Accumulated Americasion . Automobil Adjust for whole youar 16 17 31 Accumulated Expense - Building 431 353197 Accumissed Americatice 5,53797 figurenice Policy Value remaining at start of period Adjust for 1 month poncyst 2.900 00 36 months 20 31 laurence Expense prepaid insurance interest was deducted directly from the bank account. The wife of interest for all debt (assume it is on total of loans and mortgages only) is: 31 Janerest Expen 640 724 06 Total value of loans and mortgages 64 50 2 of balance owing Bank Adjust for 1 month (December) only Supplies on hand at march end were. 31 Supplies Expense 632 1,300 00 Supplies on hand on the 1at of the march were: 7,000.00 Supplies Morich end was exactly one quarter of the way through 1 Saints Expense 630 2.500 00 period he wants have been paid yet, but on the next par he salaries paid wil be: 30 Salinity payable 10,000 00 31 32 31 Allowance for Doutell Account 130 241 60 where senior account art rioting you that she is certain that an 33 Accounts Receivable 244 00 collected She tells you to write & of it is valued get 244 00 1216491 171491 Instructions Journal . Adjusting Entries | Worksheet Income Stwit | Balance Sheet Journal-Closing Entries |Instructions Journal . Asjulying Entries Worksheet Income Stint Balance Sheet Journal - Closing Entries ARBEN. MER ENTER KOV RET RAZER RAZER C37 . * v f Accumulated Expense - Equipment JEI G KIM NAP | Q ETUVWXYZA AB 13 1 X V S. A Whitecloud, Chartered Accountants 44 C D FIHI JIM OP R S Worksheet D. Virk Chartered Accountant December 31, 2020 Gentrail Journal Accounts Thisl Balance Nia. DR CR Adjustments Balance Sheet DR DR. CR DR. CR Particulars 15 Accumulated Amortization . Balding $ 650 66 3537.97 16 085ce Equiparet 132 30.100.80 30.100.00 Clesing Extrial 17 Accumulated Amortization. Equipment 15,000 00 20 000.00 14, 200 00 1420.00 19 Accumulated Amortization - A 9 54594 930 61 19 477.35 0 Accounts Payable 3275 00 3.275.00 21 Salaries Payable 2 390 80 2 500.00 2 HST Payable 11.650 00 130 90 150 0 4 Loan Payable 17 500.00 47 000.90 47 00 90 26 A Whitecloud Ca 94,132 40 27 A Whitecloud Drawings 15 200 0 13.200.00 28 Fees Revenue 17 590 00 72-500 00 17 500.00 29 Automobile Expense 2400.00 2 800.00 30Less en Disposal of Fund Asset 1 250.60 1.250.00 2 309.00 20.873.00 2.130.00 2.150.00 1 809 00 1 890.00 35 Accumulated Expense . Automobile 930 61 909.61 543797 3,000.90 5.090 90 8 insurance Expense 35833 39 Interest Expense 71480 17 14491 1714191 41013 91 42 43 Instructions | Journal . Adjusting Entries | Worksheet | Income Simit | Balance Sheet Instructices Journal - Adjusting Entries Worksheet|Income Stem | Balance Sheet Journal- Closing Entries 21621. BER ENTER KAR KK RAZER DIS P Income Statement Balance Sheet For the Year Ending De