ACCOUNTING CYCLE STEP 6: Recalculate the general ledger account balances for all accounts affected by the adjusting entries, if you havent already done so, and then develop another trial balance consistent with the format of your unadjusted trial balance. This new trial balance is identified as an adjusted trial balance to reflect the fact that the account balances now include the effect of all adjusting entries 
Blue Raider Adventure Park GENERAL LEDGER 2 3 # Account Cash 5 Late Item Debit Credit Balance Post. Ref. 7 Debit Credit 301 $5,000 $7,000 $1,925 S300 $5,620 $615 $900 3 1-Aug M. Lapinski, Capital 1-Aug Accounts Payable 0 7-Aug Equipment 1 20-Aug Advertisement Expense 2 | 28-Aug Activity Courses 3 1-Sep Prepaid Insurance 4 10-Sep Ticket Revenue 514-Sep Accounts Payable 6 18-SepMowing Expense 7_22-Sep Ticket Revenue 8 24-Sep Accounts Receivable 9 25-Sep Wages Expense 0_28-Sep M. Lapinski, Withdrawals 1 30-Sep Unearned Revenue 2. 3 Balance 201 163 612 167 128 403 201 653 403 106 682 302 236 $750 $75 S675 $450 S365 $800 S345 $3,920 4 5 6 7 8 9 Balance 51 Sep 30 632 S 2 05 Insurance Expense Prepaid Insurance 52 128 S 2 0 5 53 54 Sep 30 640 S 4 2 0 Interest Expense Interest Payable 55 240 S 4 2 0 56 57 Sep 30 670 S 1 8 2 Supplies Expense Accounts Payable 58 201 S 1 8 2 59 60 Sep 30 682 S 1 2 0 Wages Expense Wages Payable 61 210 S 1 2 0 62 63 Sep 30 168 S 9 4 Accumulated Depreciation (AC) Activity Courses 64 167 S 9 4 65 661 GENERAL JOURNAL Page 3 67 Sep 30 164 S 3 2 Accumulated Depreciation (EQ) Equipment 68 163 $ 3 2 69 70 Sep 30 166 S 1 3 Accumulated Depreciation (Sign) Sign 71 165 S 1 3 72 73 Sep 30 625 S 1 39 Depreciation Expense Accumulated Depreciation (Total) 74 N/A S 1 39 75 Blue Raider Adventure Park GENERAL LEDGER 2 3 # Account Cash 5 Late Item Debit Credit Balance Post. Ref. 7 Debit Credit 301 $5,000 $7,000 $1,925 S300 $5,620 $615 $900 3 1-Aug M. Lapinski, Capital 1-Aug Accounts Payable 0 7-Aug Equipment 1 20-Aug Advertisement Expense 2 | 28-Aug Activity Courses 3 1-Sep Prepaid Insurance 4 10-Sep Ticket Revenue 514-Sep Accounts Payable 6 18-SepMowing Expense 7_22-Sep Ticket Revenue 8 24-Sep Accounts Receivable 9 25-Sep Wages Expense 0_28-Sep M. Lapinski, Withdrawals 1 30-Sep Unearned Revenue 2. 3 Balance 201 163 612 167 128 403 201 653 403 106 682 302 236 $750 $75 S675 $450 S365 $800 S345 $3,920 4 5 6 7 8 9 Balance 51 Sep 30 632 S 2 05 Insurance Expense Prepaid Insurance 52 128 S 2 0 5 53 54 Sep 30 640 S 4 2 0 Interest Expense Interest Payable 55 240 S 4 2 0 56 57 Sep 30 670 S 1 8 2 Supplies Expense Accounts Payable 58 201 S 1 8 2 59 60 Sep 30 682 S 1 2 0 Wages Expense Wages Payable 61 210 S 1 2 0 62 63 Sep 30 168 S 9 4 Accumulated Depreciation (AC) Activity Courses 64 167 S 9 4 65 661 GENERAL JOURNAL Page 3 67 Sep 30 164 S 3 2 Accumulated Depreciation (EQ) Equipment 68 163 $ 3 2 69 70 Sep 30 166 S 1 3 Accumulated Depreciation (Sign) Sign 71 165 S 1 3 72 73 Sep 30 625 S 1 39 Depreciation Expense Accumulated Depreciation (Total) 74 N/A S 1 39 75
