Casey's Construction Company
Adjusted Trial Balance
April 30, 2020
Account	Debit	Credit
Cash	366,500
Accounts receivable	67,500
Office supplies	14,500
Prepaid insurance	54,000
Equipment	250,000
Buildings	447,000
Accounts payable		2,800
Salaries payable		42,000
Unearned construction revenue		200,000
Accumulated depreciation: equipment		103,500
Accumulated depreciation: buildings		200,000
Common stock		200,000
Cash Dividends	100,000
Retained earnings		391,500
Construction revenue		261,500
Gas expense	5,300
Advertising expense	3,500
Depreciation expense: equipment	8,500
Depreciation expense: buildings	11,500
Supplies expense	8,500
Salaries expense	42,000
Equipment maintenance expense	10,000
Income tax expense	12,500
	$ 1,401,300	$ 1,401,300

create an income statement and a balance sheet