ACCOUNTS	BALANCE
Cash		$ 14,485
Accounts Receivable		$ 9,700
Allowance for Doubtful Accounts		$ 255
Supplies		$ 780
Prepaid Rent		$ 6,900
Prepaid Interest		$ 630
Office Equipment		$ 17,000
Accumulated DepreciationOffice Equipment
Notes Payable		$ 22,000
Accounts Payable		$ 830
Interest Payable
Unearned Income		$ 800
Kay Dakota, Capital		$ 22,890
Kay Dakota, Drawing		$ 3,900
Fees Income		$ 17,800
Salaries Expense		$ 11,180
Supplies Expense
Rent Expense
Depreciation ExpenseOffice Equipment
Interest Expense

(a)

On July 31, an inventory of the supplies showed that items costing $510 were on hand.

(b)

On July 1, the firm paid $6,900 in advance for 6 months rent.

(c)

On July 1, the firm paid $630 interest in advance on a 3-month note that it issued to the bank.

(d)

On July 2, the firm purchased office equipment for $17,000. The office equipment is expected to have a useful life of 5 years and a salvage value of $2,000.

(e)

On July 1, the firm issued a 3-month, 10 percent note for $6,600.

(f)

During July, the firm received $800 from customers in advance of providing services. An analyze of the firms records shows that the full amount applies to services provided in July.

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