ACCOUNTS	BALANCE
Cash		$ 11,235
Accounts Receivable		$ 7,856
Supplies		$ 780
Prepaid Rent		$ 5,456
Prepaid Interest		$ 589
Office Equipment		$ 14,500
Accumulated DepreciationOffice Equipment
Notes Payable		$ 11,255
Accounts Payable		$ 967
Interest Payable
Wages Payable
Social Security Tax Payable
Medicare Tax Payable
Unearned Income		$ 1,695
Kellas Dill, Capital		$ 22,308
Kellas Dill, Drawing		$ 1,250
Fees Income		$ 16,856
Advertising Expense		$ 765
Salaries Expense		$ 10,650
Payroll Tax Expense
Supplies Expense
Rent Expense
Depreciation ExpenseOffice Equipment
Interest Expense

Adjustments:

(a)

On September 30, an inventory of the supplies showed that items costing $457 were on hand.

(b)

On August 1, the firm paid $5,456 in advance for 6 months rent.

(c)

On September 1, the firm paid $589 interest in advance on a 3-month note that it issued to the bank.

(d)

On July 1, the firm purchased office equipment for $14,500. The office equipment is expected to have a useful life of 5 years and a salvage value of $2,000.

(e)

Wages owed but not paid on September 30 were $350.

(f)

On September 30, the firm owed the employers social security tax (6.2%) and Medicare tax (1.45%) on wages owed.

(g)

Unearned Income represents amount received on September 1 for Six (6) seminars. As of September 30, three (3) seminars had been conducted.

Prepare the Trial Balance, Adjustments, Adjusted Trial Balance and the Preliminary Financial Statement section of a worksheet