GWS Incerporated Accountant's Worksheet For the Month Ended Soptember 30, 2010 Unadjusted Trial Bal. Adjustments Adjusted Trial Bal Inceme Statement R. E.Statement Balance Sheet Cash Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Supplies Prepaid Insurance Land Equipment 18,60031,90030,000120,0004,20003,90080,000120,000 Accum. Dept. Acceunt Payable Unearned Revenue Common Stock Retained Earnings (beg.) 36,20014,2002,70050,000109,70042,00014,20070050,000109,700 Dividends Declared Consulting Revenue 14,000200,500 Salaries Expense Repair Expense Advertising Expente Uilities Expense Property Tax Expense Interest Expense \begin{tabular}{r|r} 14,000 & \\ 109,000 & \\ 30,500 & \\ 9,400 & \\ 16,900 & \\ 18,000 & \\ \hline 6,000 & \\ \hline 491,300 & 491,300 \\ \hline \end{tabular} 109,000 10,500 9,400 16,900 21,000 12,000 Insurance Expense Supplies Expense Interest Payable Depreciation Expense Property Taxes Payable Totals \begin{tabular}{rr} 28,000 & \\ 14,400 & \\ \hline 5,800 & 6,000 \\ \hline 506,100 & 306.1000 \\ \hline \end{tabular} Net Income Retained Earnings (end.)