BA212 Financial Accounting II Capstone Project Account & Unadjusted Trial Balance data Income statement data: Advertising expense 150,000 Bad Debt Expense Cost of goods sold 3,500,000 Delivery expense 30,000 Depreciation expense-office buildings and equipment 30,000 Depreciation expense-store buildings and equipment 100,000 Gain (Loss) on asset disposal 1,933 Income tax expense 140,500 Insurance expense Interest expense Interest revenue Miscellaneous administrative expense Miscellaneous selling expense Office rent expense Office salaries expense Office supplies expense Sales Sales commissions Sales salaries expense Store supplies expense Balance sheet data: 21,000 30,000 7,500 14,000 50,000 170,000 10,000 5,313,000 185,000 385,000 21,000 Accounts payable 194,300 Accounts receivable 545,000 Accumulated depreciation-office buildings and equipment 1,580,000 Accumulated depreciation-store buildings and equipment 4,126,000 Allowance for doubtful accounts 8,450 Bonds payable 500,000 Cash 217,650 Common stock, $20 par (400,000 shares authorized; 85,000 shares issued, 94,600 outstanding 1,700,000 50,000 40,000 Cash dividends-common stock Cash dividends-preferred stock Dividends Payable - common stock Dividends Payable - preferred stock Goodwill Income tax payable Interest receivable Merchandise Inventory Land Office buildings 700,000 44,000 1,200 778,000 2,000,000 4,000,000 Office Equipment 320,000 Paid-in capital-Treasury Stock 13,000 Paid-in capital in excess of par-common stock 736,800 Paid-in capital in excess of par-preferred stock 170,000 Preferred 5% stock, $80 par (30,000 shares authorized; 16,000 shares issued) 1,280,000 Premium on bonds payable 19,000 Prepaid Insurance 30,000 Retained earnings Store buildings Store Equipment Treasury stock Unearned Revenues 10,409,433 9,000,000 3,560,000 178,200 112,000 BA212 Financial Accounting II Capstone Project Trial Balances Worksheet Points Earned Step 3 Points Earned Step 4 Step 3: Sort the Unadjusted Trial Balance Data into proper Financial Statement order (as the accounts would be presented in the Chart of Accounts) on the Trial Balance Tab, ensuring that the Unadjusted Trial Balance is in balance (ie debits equal credits). Remember, the Journal Entries you wrote on the "Journal" tab are already included in the unadjusted balances! Step 4: Enter adjusting journal entry data on the Trial Balance Worksheet, and prepare the Adjusted Trial Balance, ensuring that debits equal credits Account XYZ Co. Trial Balances Worksheet Unadjusted Trial Balance Debit Credit Adjusting Entries Debit Credit Debit Adjusted Trial Balance Credit Total