Adjusting Entries Debit Crede Unadjusted Trial Balance Debat Credit 115.80 1,140.00 9,000.00 6,000.00 555.00 1792.00 207.00 2,000.00 330.00 Adjusted Trial Balance Debit Credi 115.80 10,140.00 207.00 4,000.00 225.00 1.792.00 17.76 198,050.00 3.134.17 90,000.00 236.77 17,000.00 1.950.00 17.76 198,050.00 Account 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 Notas Payable 3100 Capital Stock 3200 Retained Eamings 3300 Dividends 3.134.17 90,000.00 236.77 17,000.00 1,950.00 1253.09 591.00 3,998.50 1 253.09 591.00 3.998.60 96,300.00 90,500.00 119,340.00 96,300.00 90,500.00 119,340.00 . - 1,399,20 1,399,20 17,505.00 9,000.00 26,505.00 2,000.00 591.00 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Ropains & Maint Expense 5050 OB & Gas Expense 5080 Supplies Expenso 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expenso 1,970.00 475.00 1,215.00 915.00 2,000.00 2,561.00 475.00 1.215.00 915.00 330.00 1.253.09 5,175.00 3,388.70 3,998 50 4.968.00 330.00 1.253.09 207.00 3388.70 3.998,50 TOTAL 325,595.00 325,595.00 20.768.29 20.768.29 344,033.29 344033 29 A Byte of Accounting, Inc. Statement of Changes in Retained Earnings For Month Ending June 30, 2021 Total Balance, Beginning of Period Net Income Dividends Balance, End of Period A Byte of Accounting, Inc. Income Statement For Month Ending June 30, 2021 Revenues Computer & Consulting Revenue Expenses Rent Expense Salary Expense Advertising Expense Repairs & Maint. Expense Oil & Gas Expense Supplies Expense Interest Expense Insurance Expense Depreciation Expense Total Expenses Net Income Before Tax Income Tax Expense pound us we dama Net Income After Tax A Byte of Accounting, Inc. Balance Sheet As of June 30, 2021 Astes Current Assets Coah AC Receivable Prepaid insurance Prepaid Rent OS Total Long-Term Assets Onice Ede Acom. Den Oon Ep Computer Equip Accum. Deve-Computer Equip Building Cott Accum. Der Building Land To Total Assas Labs Current Liabilities Accounts Payable Adwood Payment nost Payable Selais Payable Income To Pay To Long-Term Labs Mortgage Payable Nos Payable To Total Stockholders Equity Capital Sock Red Earning Total Total Llabilities and Stockholder's Equity