Account Number Name 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies Unadjusted Trial Balance Debit 37,929.55 1,574.00 5,304.00 8,000.00 Credit Adjusting Entries Debit Credit Debit Adjusted Trial Balance Credit 37,929.55 9,250.00 10,824.00 605.00 221.00 2,000.00 358.00 5,083.00 6,000.00 1211 Office Equip. 1,638.00 247.00 1,638.00 1212 Accum. Depr.-Office Equip. 14.74 14.74 1311 Computer Equip. 188,470.00 188,470.00 1312 Accum. Depr.-Computer Equip. 3,141.17 3,141.17 1411 Building Cost 125,000.00 - 125,000.00 - 1412 Accum. Depr.-Building 310.85 310.85 1510 Land 24,000.00 24,000.00 2101 Accounts Payable 1,925.00 1,925.00 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 1,451.17 531.00 3,550.52 3100 Capital Stock 3200 Retained Earnings 3300 Dividends 134,100.00 93,750.00 150,843.00 1,451.17 531.00 3,550.52 134,100.00 93,750.00 150,843.00 1,077.45 1,077.45 4100 Computer & Consulting Revenue 17,130.00 9,250.00 26,380.00 5010 Rent Expense 2,000.00 5020 Salary Expense 1,770.00 531.00 5030 Advertising Expense 450.00 5040 Repairs & Maint. Expense 1,090.00 5050 Oil & Gas Expense 840.00 5080 Supplies Expense 358.00 1,672.17 2,000.00 2,301.00 450.00 1,090.00 840.00 358.00 1,672.17 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense TOTAL - 3,466.76 3,550.52 3,466.76 3,550.52 397,748.00 397,748.00 20,828.45 20,828.45 415,997.45 415,997.45