Jump High Company Work Sheet For the Year Ended July 31, 2017 Adjusted Trial Balance Balance Statement Account Title Debit Credit Debit Credit Debit Credit Cash 96,000 96,000 Accounts Receivable 36,000 36,000 Supplies 12,000 12,000 Equipment 114,000 114,000 ccum. Depr.-Equip. 36,000 36,000 Accounts payable 50,000 50,000 Wages Payable 12,000 12,000 Capital Stock 10,000 10,000 56,000 Retained Earnings 56,000 Dividends 6.000 6.000 310,000 310,000 Fees Earned 126,000 Wages Expense 126,000 54,000 I 54,000 Rent Expense 30,000 Depreciation Expense 30,000 474,000 474,000 210,000 310,000 264,000 164,000 Net Income (Loss) 100,000 100,000 310,000 310,000 264,000 264,000