Adjusted Trial Balance Credit Unadjusted Trial Balance Debit Adjusting Entries Debit Account Income Statement Balance Sheet Number Name 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip. 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Eamings Credit Credit Debit Debit Credit Debit Credit 54,533.65 1,134.00 54,533.65 9,884.00 5,405.00 1,600.00 54,533.65 9,884.00 5,405.00 1,600.00 8,750.00 235.00 5,640.00 3,200.00 1,600.00 413.00 413.00 413.00 1,862.00 1,862.00 1,862.00 16.21 16.21 16.21 213,530.00 213,530.00 213,530.00 3,558.83 3,558.83 3,558.83 I 125,000.00 125,000.00 125,000.00 309.52 309.52 309.52 24,000.00 24,000.00 24,000.00 890.00 890.00 890.00 1,580.51 531.00 1,580.51 1,580.51 935.00 404.00 404.00 3,221.48 134,100.00 106,750.00 175,927.00 3,221.48 134,100.00 106,750.00 175,927.00 3,221.48 134,100.00 106,750.00 175,927.00 3300 Dividends 1,147.35 1,147.35 1,147.35 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil & Gas Expense 5080 Supplies Expense 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense 16,830.00 8,750.00 25,580.00 25,580.00 1,600.00 1,466.00 400.00 1,600.00 1,600.00 1,466.00 935.00 531.00 400.00 400.00 1,290.00 890.00 1,290.00 1,290.00 890.00 890.00 413.00 413.00 413.00 1,580.51 1,580.51 1,580.51 235.00 235.00 235.00 3,884.56 3,884.56 3,221.48 3,884.56 3,221.48 3,221.48 A Byte of Accounting, Inc. Statement of Changes in Retained Earnings For Month Ending June 30, 2019 Total Balance, Beginning of Period Net Income Dividends Balance, End of Period