Core Constructions Company
	Trial Balance
	for the Month Ending December 31, 2019
	Account Title	Debit	Credit
	100-Cash	600
	101-Accounts Receivable	300
	102-Supplies	12,500
	103-Prepaid Rent	24,000
	150-Computer (Cost)	125,000
	151-Accumulated Depreciation		1,500
	200-Accounts Payable		200
	201-Unearned Revenue		60,000
	202-Salaries & Wages Payable		0
	300-Owner's Capital		35,600
	301-Owner's Drawings	5,500
	400-Sales Revenue		200,000
	500-Telephone Expense	3,600
	601-Salaries & Wages Expense	125,800
	650-Supplies Expense	0
	750-Depreciation Expense	0
	790-Rent Expense	0
		297,300	297,300
	Adjustments:
	1. The Supplies balance on December 31st is $5,500.
	2. The Prepaid Rent is for 24-months
	3. December depreciation expense is $500.
	4. $40,000 of Unerned Revenue was used up in December.
	5. Receipts for services completed in December for $15,000 was
	collected on January 4, 2020.
	6. The December 2019 telephone bill for $300 was received and
	paid on January 5, 2020.
	7. The weekly salary for $6,000 will be paid on Friday, January 2nd.
	Please write in the Diagonal Box the balances for the following:
	a. Salaries & Wages Payable
	b. Net Profit