Acct No Jo and Mo's icy Delights Period Ending September 30, 201 Adjusted Trial Balance Account Title 100 101 Cash Debit Credit Petty Cash 609 103 Accounts Receivable 250.000 104 110 Allowance for Doubtful Accounts 7100.00 17788 Merchandise Inventory $300,00 111 Supplies 750.00 121 Prepaid Insurance 4950,01 122 Prepaid Advertising 300,00 130 132 Land Building 15000.00 65000.00 133 Accum Depreciation Building 200.00 134 Store Equip 25000.00 136 Accum, Depreciation Store Equip 138 Vehicle 140 Accum Depreciation-Vehicle Porns 142 Office Equip 2.000.00 144 Accum, Depreciation Office Equip 146 Furniture and Fixtures $500,00 148 Accum. Deprecation Furn. & fix 141067 200 Accounts Payable 210 Social Security Tax Payable 211 Medicare Tax Payable 212 Employee Income Tax Payable 213 Federal Unemployment Tax Payable 0.00 145,00 7800.00 3000 270,00 214 215 Wages Payable State Unemployment Tax Payable 1803.28 294.17 Interest Payable 900,00 Income Statement Debit Balance Sheet Credit Debit Crede 220 Notes Payable 221 Loan Payable 222 223 Utilities Payable 224 Unearned Revenue 310 Capital, Jo & Mo Oxley 100.00 9000000 311 Drawing, Jo & Mo Oxley 6000.00 399 ncome Summary $500.00 401 Sales 41159700 402 Sales Returns & Allowances 403 Sales Discounts 35,00 501 Purchases 29950.00 888 502 Purchase Returns & Allowances 3000.00 11250 503 Purchase Discounts 610 Advertising Expense 611 Delivery Expense 300,00 72,00 701 Wages Expense 500000 705 Supplies Expense 147500 710 Postage Expense 25.00 711 Uncollectible Accounts Expense 171,50 712 Utilities Expense 9.00.00 713 Payroll Tax Expense 720 Insurance Expense 50.00 725 Credit Card Fee Expense 115.00 727 Repair Expense 30000 729 Depreciation Expense-Building 200.00 730 Depreciation Expense-Store Equip 731 Depreciation Expense-Vehicle 277.78 732 Depreciation Expense-Office Equip 55.56 733 Depreciation Expense Furn. & Fix 141.67 810 Interest Expense Totals 294.17 ROPA GA 300541.55 Net Income Totals Check Figure Row 65 266.541.55 266,541.55 52,771.50 $2,771.50 225,671.75 225,672.75