Accounts 111 Cash 112 Accounts Receivable 114 Prepaid Rent 115 Office Supplies 121 Office Equipment 122 Accumulated Depreciation, Office Equipment 123 Automobile 124 Accumulated Depreciation, Automobile 211 Accounts Payable 212 Salaries Payable 311 John Sullivan, Capital 312 John Sullivan, Withdrawals 411 Commissions Earned 511 Rent Expense 512 Salaries Expense 513 Gas Expense 514 Repairs Expense 515 Telephone Expense 516 Advertising Expense 517 Office Supplies Expense 518 Depreciation Expense, Office Equipment 519 Depreciation Expense, Automobile 524 Miscellaneous Expense Sullivan Realty Worksheet Jun. 30, 2014 Trial Balance Balance Sheet Debit 15,523.00 6,750.00 Adjustments Credit Debit Credit Debit 15,523.00 Adjusted Trial Balance Credit Income Statement Debit Credit Debit Credit 15,523.00 6,750.00 3,300.00 6,750.00 a 607.00 1,100.00 2,200.00 2,200.00 90.00 b 3,600.00 517.00 90.00 3,600.00 3,600.00 60.00 C 60.00 60.00 23,400.00 23,400.00 23,400.00 d 325.00 24,775.00 325.00 24,775.00 325.00 24,775.00 15,600.00 15,600.00 15,600.00 1,100.00 1,100.00 1,100.00 17,100.00 17,100.00 17,100.00 a 1,100.00 706.00 1,100.00 706.00 1,100.00 706.00 53.00 53.00 53.00 656.00 656.00 656.00 550.00 550.00 550.00 1,230.00 1,230.00 1,230.00 b 517.00 517.00 517.00 C 60.00 60.00 d 325.00 325.00 60.00 325.00 57,475.00 57,475.00 2,002.00 2,002.00 57,860.00 57,860.00 Net income 5,197.00 11,903.00 17,100.00 17,100.00 17,100.00 52,663.00 40,760.00 11,903.00 52,663.00 52,663.00