Adjusted
	Trial Balance		Adjustments		Trial Balance		Income Statement		Balance Sheet
Account Titles	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.	Dr.	Cr.
Cash	7,850
Advertising Supplies	1,250
Prepaid Insurance	300
Office Equipment	2,500
Notes Payable		2,500
Accounts Payable		1,250
Unearned Revenue		600
Common Stock		5,000
Dividends									250
Service Revenue		5,000
Salaries Expense	2,000
Rent Expense	450
Total	14,350	14,350

Prepare Adjusting Entries, Adjusted Trial Balance, Income Statement, and Balance Sheet. Upon completion, give your opinion on the financal condition of the company.

Prepare adjusting entries on the work sheet based on the fpllowing year-end data:

a. Supplies on hand $800

b. Insurance expired during the year $150

c. Salaries accrued $1150

d. Interest accrued $30

e. Unearned revenue $900