DECEMBER 31, 20X9

Trial Balance

Adjustments

Adjusted Trial Balance

Income Statement

Statement of Retained Earnings

Balance Sheet

Debit

Credit

Debit

Credit

Debit

Credit

Debit

Credit

Debit

Credit

Debit

Credit

Cash

$59,300

$59,300

$59,300

Accounts receivable

12,371

12,371

12,371

Equipment

60,000

60,000

60,000

Accumulated depreciation

$12,000

$ 4,000

$16,000

$16,000

Accounts payable

7,566

7,566

7,566

Unearned revenue

4,000

$ 1,500

2,500

2,500

Notes payable

25,000

25,000

25,000

Capital stock

50,000

50,000

50,000

Retained earnings, Jan. 1

6,343

6,343

$ 6,343

Service revenue

139,987

1,500

141,487

#######

Salaries expense

108,425

4,300

112,725

#######

Interest expense

2,100

2,100

2,100

Dividends

2,700

2,700

$ 2,700

Depreciation expense

4,000

4,000

4,000

Salaries payable

4,300

4,300

4,300

Rent expense

2,500

2,500

2,500

Rent payable

-

-

-

2,500

-

2,500

-

-

2,500

#######

#######

$12,300

$12,300

#######

#######

#######

#######

Net income

20,162

-

-

20,162

#######

#######

$ 2,700

$26,505

Retained earnings, Dec. 31

23,805

-

-

23,805

HIMARIOS COMPANY
Income Statement
For the Year Ending December 31, 20X9
	Revenues
	Services to customers		$ -
	Expenses
		$ -
		-
		-
		-	-
	Net income		$ -
HIMARIOS COMPANY
Statement of Retained Earnings
For the Year Ending December 31, 20X9
	Beginning retained earnings		$ -
	Plus: Net income		-
			$ -
	Less: Dividends		-
	Ending retained earnings		$ -
HIMARIOS COMPANY
Balance Sheet
December 31, 20X9
	Assets
			$ -
			-
		$ -	-
		-	-
	Total assets		$ -
	Liabilities
		$ -
		-
		-
		-
		-
	Total liabilities		$ -
	Stockholders' equity
		$ -
		-
	Total stockholders' equity		-
	Total liabilities and equity		$ -

$26,505

$26,505

#######

#######