2 3 31-Dec-16 Unadjusted Trial Bala Adjusting Entries 4 Debit Credit Key 5 Cash-checking 401 27,103 6 Cash-money market 402 203,992 7 Accounts receivable 403 85,575 8 Allowance for bad debts 404 1,887 9 Rebate Receivable 405 10,000 10 Trading investments 406 12,000 11 Trading Invest Market Adj 4061 12 Inventory, piers and lifts 501 94,000 13 14 Inventory, dock parts 503 2,260 15 Inventory, sports equipme 505 25,000 16 Supplies 510 1,800 17 Prepaid expense 511 1,000 18 19 20 Security deposit 512 2,000 21 Land 520 120,000 22 Buildings 530 450,000 23 Accumulated depreciation 531 150,000 24 Barge 532 78,000 25 Accumulated depreciation 533 26,000 26 Trucks 534 110,000 27 Accumulated Depreciation 535 26,000 28 Tools 537 9,700 29 Customer Deposits 600 4,000 30 Accounts payable 601 79,400 31 32 Wages payable 602 33 FICA and Medicare payat 603 34 Payroll tax withholdings 604 35 State sales tax payable 605 36 Federal Income taxes pay 606 37 Estimated liabilities 607 2,880 38 Accrued interest payable 608 39 Deferred revenue 6091 4,000 40 Gift Certificate Lia 6092 3,250 41 Notes payable 610 120,000 42 Mortgage payable 611 269,000 Deduct 2 if no entries Debit Key Credit Debit Adjusted Trial Baland Income Statement Credit Credit Debit Retained Earnings Debit Balance Sheet Credit Debit Credit