Disney Entertainment Company

December, 31,2019 Unadjusted Trial Balance

	Debit	Credit
100 Cash	20820
101 Checks Received	17700
102 Banks	13000
103 Checks Given	-
120 Accounts Receivables	20000	11800
121 Notes Receivables	28000	-
153 Merhcandise Inventory	57000	-
252 Buildings	40000
300 Bank Loans	-	-
320 Accounts Payable	-	10000
321 Notes Payable	-	48000
500 Capital	-	32000
600 Domestic Sales	-	67000
621 Cost of the Goods Sold	10000	43720
General Administrative Expenses	6000	-
TOTAL	212520	212520

Above is a business's general unadjusted trial balance for 2019. End of period transactions are as follows:

- In the bank statement received from the bank, the remainder of the business account is 13.450 $. The bank accrued $ 450 interest in favor of the enterprise and the difference is due to this.

- The seller declared to the account of the company that he had executed an interest of 300 $ per contract.

- According to the contract, 250 $ interest was charged to the buyer.

- Commercial goods were counted and it was observed that goods of 37,000 $ were available.

- There is no difference between the rest of other accounts and physical results.

a)SHOW JOURNAL ENTRY AND LEDGER REGISTERS by making the end of period operations of the business.

b) Edit ADJUSTED TRIAL BALANCE

c) Arrange the INCOME STATEMENT AND BALANCE SHEET for the end of the semester.

Can you explain more clearly and simple way. Make a easy table and should be easy to understand.

Thanks <3