E.Pace Consulting
				Work Sheet
				For the Year Ended December 31. 2021
	Unadjusted Trial Balance			Adjustments			Adjusted Trial Balance
Account Titles	Dr.	Cr.		Dr.	Cr.		Dr.	Cr.
Cash	8,000
	10,000
Supplies	6,000
Equipment	14,000
Accum. Depr-Eqpt.		4,000
Accounts Payable		5,000
Unearned Revenues		5,000
Salaries Payable
Common Stock		3,000
Retained Earnings		15,500
Dividends	1,500
Revenue Earned		20,000							<<
							(include above)
Salaries Expense	9,000
Rent Expense	4,000
Supplies Expense
Depreciation Expense
Totals	52,500	52,500
Required:
a. Using the following information, complete the work sheet including totals for each column and extending each
	account to the adjusted trial balance columns.
a)	Salaries earned by employees that wwere unpaid and unrecorded at year end, $2,000.
b)	A count of supplies costing $1,300 were still on hand at year end.
c)	Depreciation expense for the year is $4,000.
d)	Review of Unearned Revenue confirmed $3,000 had been earned.
e)	Revenue of $6,000 had been earned but not yeat billed.