KTZFIG Consulting & Sales and SalesInc PARTIALLY ADJUSTED TRIAL BALANCE June 30 2019 Adjusting Part Adj T/B June JEs Trial Balance & Bank Rec JEs Adusted TB DR CR DR CR DR CR DR CR DR CR Cash $241,768 Accounts Receivable 146,800 Allowance for Uncollectible Accounts $1,980 Supplies 64,789 Inventory 980 Prepaid Insurance 16,800 Land 61,400 Building 125,500 Accumulated Depr - Building 5,670 Computer equipment 54,687 Accumulated Depr - Comp Equip 1,750 Office Furniture 96,780 Accumulated Depr - Office Furniture 890 Accounts Payable 48,526 Interest Payable 3,200 Utilities Payable 8,952 Wages Payable 78,400 Long term Note Payable 90,000 Mortgage Payable 60,000 Common Stock 400,000 Retained Earnings 106,468 Dividends 6,000 Service Revenue 345,650 TabletSales Revenue 211,538 Cost of Goods Sold 154,760 Bad Debt Expense Depreciation Expense - Building 1,350 Depreciation Expense - Computer Equip 890 Depreciation Expense - Office Furn 650 Interest Expense 3560 Insurance Expense 38,950 Supplies expense 72,860 Bank fee (expense) Utilities Expense 75,900 Wage Expense 198,600 Subtotals Net Income TOTALS $1,363,024 $1,363,024