Labandero

Trial Balance

December 31,2016

Cash 3,000

Laundry Supplies 12,000

Prepaid insurance 6,000

Laundry equipment 50,000

Accumulated depreciation-Laundry equipment 9,000

Accounts payable 10,000

Desaya Capita 66,000

Desaya Drawing 20,000

Laundry revenue 140,000

Wages expense 48,000

Rent expense 60,000

Utilities expense 24,000

Miscellaneous expense 2,000 _______

225,000 225,000

Adjustment Data:

a. inventory of laundry supplies at December 31,2016 5,000.

b. Unrecorded laundry revenue, 11,000.

c. Insurance premium expired during the year 2,000.

d. Depreciation of equipment 4,500.

e. Unrecorded accrued wages 4,000.

f. Advance from customers recorded as laundry revenue 1,000.

REQUIRED:

Account Name UnadjustedTrial Balance Udjustments AdjustedTrial Balance IncomeStatement BalanceSheet Closing Entries PostClosingEntries

cash

laundry supplies

prepaid insurance

laundry equipment

accumulated depreciation-

account payable

accrued wages

unearned laundry revenue

Desaya capital

Desaya drawing

laundry revenue

wages expense

rent expense

utilities expense

miscellaneous expense

laundry supplies expense

depreciation expense

insurance expense