A Byte of Accounting, Inc. Balance Sheet As of June 30, 2021 Assets Current Assets Cash Accounts Receivable Prepaid Insurance Prepaid Rent Office Supplies Total Long-Term Assets Office Equip Accum. Depr.-Office Equip. Computer Equip Accum, Depr.-Computer Equip. Building Cost Accum. Depr.-Building Land Total Total Assets Liabilities Current Liabilities Accounts Payable Advanced Payment Interest Payable Salaries Payable Income Taxes Payable Total Long-Term Liabilities Mortgage Payable Notes Payable Total Total Libitios Stockholder's Equity Capital Stock Retained Earnings Total Total Liabilities and Stockholder's Equity 54 ritroduction FAO Welcome Chart of Accounts A Transactions Ready A B C D A Byte of Accounting, Inc. Statement of Changes in Retained Earnings For Month Ending June 30, 2021 Total Balance, Beginning of Period Net Income Dividends Balance, End of Period Worksheet For Period Ending June 30, 2021 Angers Deb Credit Incometament Debt Crede Unadusled Trial Balance Det Crudt 31435.00 1291.00 0,31200 5.400.00 130.00 2.145.00 5.625.00 200.00 2.700.00 97100 Austed Trace Debt Cro 31438.00 6916.00 5049 - 2.700.00 250,00 2145.00 17.14 Det 31478 1910.00 0042.00 2.700.00 259.00 - 12.14 214 190000 11.00 314933 2.149 0000 LA 1.000.00 18.000.00 NyName 1110 Cash 1120 Accounts Receivable 1130 Pepinge 140 Prepaid Rent 1160 Opp 1211 met 1212 Accesome Fun 1311 1312 Acum De.Com Eque 1411 in Cost 1412 Smeg 1510 Land 2100 ACP 2100 7103 interest 2100 Phyt 2100 income Tax Payne 7201 We 2202 No Payable 2100COOK 3200 Raindani 2X Dands 72314 22 1.000.00 10.000 DO 10.02.02 1.115.00 114500 WA00 STADO 7. . 128.00 0.00 370.00 3. 0.000 99,78000 M. 2010 90.000.00 23.750.00 538 890.00 . 19.00 100 10.100 22.000 2.700 DO 570.00 - 1.320.00 425.00 1.105 00 $15.00 4100 Computer Cong Revers SO10 Rantap o falary Expanse 5030 Advertising Expanse 5040 Repair & Maint Expense 500 OUG Expense 500 Suges Expense Sonterest Expense 5100 race Expono 5110 Deprecion Esponse 5120 income Tax Expense ...... 2100,00 2.495.00 425.00 1,165.00 915.00 371.00 366.00 203.00 3,385 01 3.778.50 2.700.00 2249100 425.00 1.165.00 $16.00 221.00 000.00 263.00 3.1.01 2.50 PO 3,1501 3,778 34 100.00 17.66461 157.520.51 357051 3.100.00 23.70000 18.464 51 225 40 73780.00 23701 732440 TOTA NFLINCOME 2310.00 410400 General Journal A Worksheet D Worksheet For Period Ending June 30, 2021 Austing Entries Debit Crede Income Statement Debit Crade Unadjusted Trial Balance Debat Credit 31 438.00 1,291.00 6.312.00 5.400.00 530.00 2.345.00 5525.00 76309 2.700.00 371 00 Adjusted Trial Balance Dobit Crede 31 434 00 6.916.00 6.049.00 2.700.00 259.00 2,345.00 12.14 188,900.00 3149.33 85000.00 22354 16,000.00 1.845.00 Balance Sheet Deck Crade 31.438.00 6910.00 6049.00 2.700.00 259.00 2345.00 12.14 18.000.00 2.149 33 85,000.00 22354 18,000.00 1.545.00 - 12.14 Account amber Name 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Omice Sus 1211 Office Fun 1212 Accum. Dept Office Equip 1311 Computer Equip 1312 Acum. Degr.Computer Equip 1411 Buting Cost 1412 Accum Depr..Bulding 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaris Payable 2106 Income Taxes Payable Z201 Mortgage Payable 2202 Notes Payable 3100 Captal Stock 3200 Retained Earnings 3.300 Dividends 188,000.00 3,149 33 85,000.00 223.54 16.000.00 1.545.00 96600 578.00 3.776.50 90.900.00 93.750.00 138,830.00 98500 576.00 3.77850 90 500.00 93.750 00 138.830 00 966.00 578.00 28.50 $0,300.00 99.750.00 138 130.00 1389.00 1.389.00 1380.00 18.165 00 502500 23.790.00 23.700.00 2.700.00 576.00 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repair & Maint Expense 5060 046 as Expense 508 Supplies Expense 5099 Interest Expense 5100 trsurance Espen 5110 Depreciation Experte 5120 income Tax Expense 1.920,00 425.00 1.165.00 915 00 - TIT 371.00 966,00 203.00 3.385.01 3.778.50 2700.00 2.495.00 425.00 1.185.00 915.00 J7100 96600 263.00 338501 3277850 2700.00 2498.00 425.00 14185.00 915.00 371.00 986.00 263.00 3.385 01 3.778.50 343.100.00 17.064 51 1766461 357 620:51 367 520.51 341 08.00 23.790.00 TOTAL NET INCOME 15.464 51 7-32549 23 700.00 333 730.51 7.325.49 22.700.00 3410540
