Good Note Company Trial Balances June 30, 2016 Unadjusted Debit Unadjusted Adjusted Debit Adjusted Credit Balances Credit Balances Balances Balances 2 Cash Accounts Receivable Supplies 38,620.00 38,620.00 90,440.00 90,440.00 11,120.00 2,360.00 Prepaid Insurance 13,280.00 1,970.00 Equipment 290,540.00 290,340.00 Accumulated Depreciation-Equipment 95,240.00 106,415.00 Automobiles 128,920.00 128,920.00 Accumulated Depreciation-Automobiles 54,175.00 61,805.00 10 Accounts Payable 24,365.00 25,665.00 11 Salaries Payable 7,890.00 12 Unearned Service Fees 17,910.00 9,790.00 11 Common Stock 93,000.00 93,000.00 14 Retained Earnings 241,285.00 241,285.00 25 Dividends. 75,275.00 75,275.00 14 Service Fees Earned 725,600.00 735,720.00 Salary Expense $19,300.00 527,190.00 Reot Expense 8802530 51.525.00 instructions 30,3 10:00 Accumulated Depreciation-Equipment 95,240.00 106,415.00 Automobiles 128,920.00 128,920.00 Accumulated Depreciation-Automobiles 54,175,00 61,805.00 10 Accounts Payable 24,365.00 25,665.00 11 Salaries Payable 7,890.00 12 Uneamed Service Fees 17,910.00 9,790.00 13 Common Stock 93,000.00 93,000.00 14 Retained Earnings 15 Dividends 16 Service Fees Earned 1 Salary Expense 241,285.00 241,285.00 75,275.00 75,275.00 725,600.00 733,720.00 519,300 00 527,190.00 1 Rent Expense 19 Supplies Expense 20 Depreciation Expense-Equipment $3,525.00 53,525,00 8,760.00 21 Depreciation Expense-Automobiles Utilities Expense 2 Taxes Expense 13,845.00 7,970.00 24 Insurance Expense 25 Miscellaneous Expense 2 11,175.00 7,630.00 15.145.00 7,970,00 11,310.00 8,94000 8,940.00 $1,251,575,00 $1,251,575.00 $1,279,570.00 $1,279,570.00 CHART OF ACCOUNTS Good Note Company General Ledger ASSETS 11 Cash 12 Accounts Receivable 13 Supplies 14 Prepaid Insurance 16 Equipment 17 Accumulated Depreciation-Equipment 18 Automobiles 19 Accumulated Depreciation-Automobiles LIABILITIES 21 Accounts Payable 22 Salaries Payable 23 Unearned Service Fees REVENUE 41 Service Fees Earned EXPENSES 51 Salary Expense 52 Rent Expense 53 Supplies Expense 54 Depreciation Expense-Equipment 55 Depreciation Expense-Automobiles 56 Utilities Expense 57 Taxes Expense 58 Insurance Expense 59 Miscellaneous Expense SE 2 sh 3 col 4 upp S repa 6 quid 7 Cou utor 9 Accu 10 LIAB 11 Accol 12 Salar 11. Unea 14 15 DATE DESCRIPTION Adjusting Entries JOURNAL PAGE 10 ACCOUNTING EQUATION POST REF DEBIT CREDIT ASSETS LIABILITIES EQUITY