1. Prepare the worksheet

2. Adjust the trial balance

WORKSHEET ADJUSTED TRIAL BALANCE TRIAL BALANCE ACCOUNT TITLE ADJUSTMENTS INCOME STATEMENT BALANCE SHEET DR. CR. DR. CR. DR. CR DR. CR. DR. CR CASH 14.500 ACCOUNTS RECEIVABLE 6,000 SUPPLIES 3.300 6.700 PREPAID INSURANCE EOUIPMENT 46,000 |ACCUMULATED DEPRECIATION 10 200 ACCOUNTS PAYABLE 1800 NOTES PAYABLE 6,000 UNEARNED REVENUE 5.200 CAPITAL STOCK 33.050 RETAINED EARNINGS 12.500 DIVIDENDS 1,200 SERVICE REVENUE 50,000 SALARY EXPENSE 36.050 RENT EXPENSE 5,000 118.750 118,750 SUPPLIES EXPENSE INSURANCE EXPENSE DEPRECIATION EXPENSE INTEREST EXPENSE INTEREST PAYABLE SALARIES PAYABLE NET INCOME Adjustment Data December 31, 2018 Supplies on Hand- $500 Insurance Expired -1,700 Depreciation Expense-4,500 Note Payable dated December 1, 2018 Interest(6 %) and Principle due 2/29/2020 Salaries Accrued-1,800 Uneamed Fees-Balance should be 1,000 at 12/31/2018