BAT4M Page 1 BAT4M Unit 1 Activity 6 Practice Exercise - Adjusting Entries The following is the trial balance as at December 31, 2014 for CIS Company. CIS began operations in July 2014 and has chosen a December 31 year-end. Debit Credit Cash 2,200 Accounts Receivable 19,200 Allowance for Doubtful Accounts Prepaid Insurance 800 Supplies 8,500 Equipment 7,600 Accumulated Amortization - Equipment Truck 45,000 Accumulated Amortization - Truck Accounts Payable 5,400 Current Portion of Long Term Debt 1,100 Note Payable 28,900 R. Alfons, Capital 45,100 Construction Revenue 42,900 Material Purchases 17,600 Wages Expense 19,400 Advertising Expense 200 Automobile Expense 1,300 Bank Charges 600 Warehouse Rent 300 Telephone 700 123,400 123,400 Additional information: 1. The payroll for Friday January 2, 2015 is $1,500. Wages are paid each Friday for a five day work week. 2 . The insurance premium was prepaid on July 1, 2014 and covered the period from July 1, 2014 to June 30, 2015