GWS Incorporated Accountant's Worksheet For the Month Ended September 30, 2010 Unadjusted Trial Bal Credit Adjustments Debit Adjusted Trial Bal Debit Income Statement Debit R. E. Statement Debit Balance Sheet Debit Debit Credit Credit Credit Credit Credit Cash Supplies Prepaid Insurance 37,000 18,600 31,900 80,000 120,000 37,000 4,200 3,900 80,000 120,000 37,000 4,200 3,900 80,000 120,000 Equipment Accum. Depr Account Payable Unearned Revenue Common Stock Retained Earnings (beg.) Dividends Declared Consulting Revenue Salaries Expense Repair Expense Advertising Expense Utilities Expense Property Tax Expense Interest Expense 42,000 14,200 700 50,000 109,700 42,000 14,200 36,200 14,200 2,700 50,000 109,700 50,000 109,700 14,000 14,000 14,000 278,500 280,500 109,000 30,500 9,400 16,900 18,000 6,000 109,000 30,500 9,400 16,900 21,000 12,000 Totals 491,300 491,300 28,000 14,400 Insurance Expense Supplies Expense Interest Payable Depreciation Expense Property Taxes Payable 6,000 5,800 3,000 506,100 506,100 Retained Earnings (end.)