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Boston Irrigation System Adjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash $ 11,800 Accounts Receivable 46,000 Office Supplies 29,500 Prepaid Insurance
Boston Irrigation System | |||
Adjusted Trial Balance | |||
December 31, 2018 | |||
Balance | |||
Account Title | Debit | Credit | |
Cash | $11,800 | ||
Accounts Receivable | 46,000 | ||
Office Supplies | 29,500 | ||
Prepaid Insurance | 6,300 | ||
Building | 63,000 | ||
Accumulated DepreciationBuilding | $25,000 | ||
Equipment | 28,000 | ||
Accumulated DepreciationEquipment | 7,700 | ||
Accounts Payable | 32,100 | ||
Interest Payable | 2,200 | ||
Salaries Payable | 2,600 | ||
Unearned Revenue | 2,100 | ||
Notes Payable (long-term) | 32,700 | ||
Boston, Capital | 33,000 | ||
Boston, Withdrawals | 2,200 | ||
Service Revenue | 74,500 | ||
Insurance Expense | 1,100 | ||
Salaries Expense | 16,400 | ||
Supplies Expense | 1,100 | ||
Interest Expense | 2,200 | ||
Depreciation ExpenseEquipment | 2,500 | ||
Depreciation ExpenseBuilding | 1,800 | ||
Total | $211,900 | $211,900 |
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