23 DESCRIPTION WORKSHEET UNADJUSTED ADJUSTMENTS TRIAL BALANCE DEBIT CREDIT DEBIT CREDIT 274650 20550 18835 10720 7595 21300 19090 284000 117200 16750 ADJUSTED TRIAL BALANCE DEBIT CREDIT 274650 2015 3125 2210 284000 133950 400000 400000 115500 35750 151250 25620 1160 1230 1750 1160 1230 1750 1500 3780 2280 Cash Concessions Inventory Supplies Inventory Prepaid Stadium Rental Equipment Accumulated Depreciation, Equipment Building Accumulated Depreciation, Building Accounts Payable Wages Payable Utilities Payable Interest Payable Unearned Admissions Revenue Long-Term Notes Payable Common Stock Retained Earnings Dividends Admissions Revenue Concessions Revenue Wages Expense Stadium Rental Expense Concessions Expense Supplies Expense Utilities Expense Advertising Expense Maintenance Expense Depreciation Expense, Equipment Depreciation Expense, Building Interest Expense 76500 76000 280860 76500 76000 280860 7600 7600 2280 562260 569250 564540 569250 462120 187000 118230 1160 19090 18835 7595 1230 463280 206090 136765 7595 17830 8800 15400 16750 16600 8800 15400 16750 35750 35750 1750 1750 Totals 1826970 1826970 104440 104440 1883610 1857990 XYZ FOOTBALL CLUB RETAINED EARNINGS STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2019