1. Cash was understated with $1250 2. $2500 check, was received from a customer to pay off his debt, it was discovered under the cashier desk, never recorded. 3. A check of $7500 was sent a supplier, the check has been drawn but never recorded 4. Land purchased 5 years ago for $34,665 has appreciated by 40% 5. Disposed a piece of Equipment for $6400, check received has been deposited but not recorded 6. Additional interest income check of $2175 was received but neither recorded nor deposited 7.25% of tax expenses were paid with cash but not yet recorded. 8. Sales Revenue was overstated by $13,535

1. Cash was understated with $1250 2. $2500 check, was received from a customer to pay off his debt it was discovered under the cashier desk, never recorded. 3. A check of $500 was sent a supplier, the check has been drawn but never recorded 4. Land purchased 5 years ago for $34,665 has appreciated by 40% 5. Disposed a plece of Equipment for $6400, check received has been deposited but not recorded 6. Additional interest income check of $2175 was received but neither recorded nor deposited 7. 25\% of tax expenses were paid with cash but not yet recorded. 8. Sales Revenue was overstated by $13,535 Trial Balance Description Unadjusted Debit Credit Adjustments Dr Adjusted Dr 57220 12441 37145 4300 41223 34665 Buliding 8 Improvements 143556 Intangible Assets Equipment Accumulated Depreciation Accumulated Amortization Account payable Notes Payable Accrued Expenses Deferred Revenue Long Term Liabilities 78596 48700 13105 3750 37448 41250 4500 36201 100000 1. Cash was understated with $1250 2. $2500 check, was received from a customer to pay off his debt it was discovered under the cashier desk, never recorded. 3. A check of $500 was sent a supplier, the check has been drawn but never recorded 4. Land purchased 5 years ago for $34,665 has appreciated by 40% 5. Disposed a plece of Equipment for $6400, check received has been deposited but not recorded 6. Additional interest income check of $2175 was received but neither recorded nor deposited 7. 25\% of tax expenses were paid with cash but not yet recorded. 8. Sales Revenue was overstated by $13,535 Trial Balance Description Unadjusted Debit Credit Adjustments Dr Adjusted Dr 57220 12441 37145 4300 41223 34665 Buliding 8 Improvements 143556 Intangible Assets Equipment Accumulated Depreciation Accumulated Amortization Account payable Notes Payable Accrued Expenses Deferred Revenue Long Term Liabilities 78596 48700 13105 3750 37448 41250 4500 36201 100000