Dixie Machinery End of the Period Spreadsheet (worksheet) For the year ended December 31, 20_

	Unadjusted				Adjusted		Income	Balance
	Trial Balance		Adjustments		Trial Balance		Statement	Sheet
Account Title	DR	Cr	Dr	Cr	Dr	Cr	Dr	Cr
cash	825
Accounts Receivable	300
Prepaid Insurance	500
Office Equipment	5050
Acc. Depr-Office		180
Accounts Payable		250
Salearies Payable
Bill McCowan Capital		2370
Bill McCowan Drawing	1100
Repair Revenue		15140
Salaries Expenses	8025
Rent Expenses	1500
Utitlities Expenses	640
Insurance Expenses
Dep. Exp-Office
	17940	17940
Required				Adjustments:
1. Enter the Adjustments shown to the right				1. $375 of the prepaid insurance has expired
2. Complete the Adjusted Trial Balance				2. Depreciation to be recorded on the office
3. Complete the Income Statement				equipment is $400
4. Complete the Balalnce Sheet				3. $350 of salaries are owed to Dixie Machinery's
				Employees