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E.Pace Consulting Work Sheet For the Year Ended December 31. 2021 Unadjusted Trial Balance Dr. Cr. Adjustments Dr. Cr. Adjusted Trial Balance Dr. Cr. Account
E.Pace Consulting Work Sheet For the Year Ended December 31. 2021 Unadjusted Trial Balance Dr. Cr. Adjustments Dr. Cr. Adjusted Trial Balance Dr. Cr. Account Titles Cash 8,000 10,000 6,000 14,000 4,000 5,000 5,000 Supplies Equipment Accum. Depr-Eqpt. Accounts Payable Unearned Revenues Salaries Payable Common Stock Retained Earnings Dividends Revenue Earned 3,000 15,500 1,500 20,000 (include above) 9,000 4,000 Salaries Expense Rent Expense 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
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