make adjustments in trial balance from jan1,13

and adjustment entries

ste Format Painter Font Alignm Clipboard 337 E Jan 31, 13 2 Debit Credit 3 4 44,272.46 92.21 17,650.00 950.00 2,850,00 0.00 49,000.00 8,536.00 3.764.00 0.00 1010 Checking 1020 Petty Cash 5 1030 Accounts Receivable 6 1040 Office Supplies 7 1050 Prepaid Insurance 8 1060 Undeposited Funds 9 1070 Business Vehicles:Original Cost 10 1080 Office Furniture Equipment:Original Cost 11 2010 Accounts Payable 12 2020 Loan Payable 13 2030 Loan Payable:Business Vehicles Loan 14 2040 Loan Pagable:Office FurniturelEquipment Loan 15 3010 Carena Ng. Capital 16 3020 Catena Ng. Capital:Draves 17 3025 Carena Ng, Capital Investments 18 3030 Retained Earnings 19 4010 Income Installation Income 20 4020 Income:Technical Support Income 21 4030 Income:Training Income 22 5005 Advertising Expense 23 5010 Bank Service Charges 24 5015 Business Vehicles Expense 25 5020 Dues and Subscriptions 26 5030 Equipment Rental 27 5040 Interest Expense Loan Interest Trial Balance Adjusting Entries 34,532.81 3,970.83 53,135.00 2,500.00 25,000.00 0.00 415.00 300.00 +2.00 260.00 8.00 588.89 79.00 25.00 308.61 Journal TB 01312013 Work O Type here to search Clipboard E F D B 3,764.00 0.00 34,532.81 3,970.83 53,135.00 2,500.00 25,000.00 0.00 2010 Accounts Payable 2020 Loan Payable 2030 Loan Payable:Business Vehicles Loan 2040 Loan Payable Office Furniture/Equipment Loan 5 3010 Carena Ng, Capital 6 3020 Carena Ng. Capital:Draws 17 3025 Carena Ng. Capital:Investments 18 3030 Retained Earnings 19 4010 Income:Installation Income 20 4020 Income:Technical Support Income 21 4030 Income Training Income 22 5005 Advertising Expense 23 5010 Bank Service Charges 24 5015 Business Vehicles Expense 25 5020 Dues and Subscriptions 26 5030 Equipment Rental 27 5040 Interest Expense Loan Interest 28 5045 Office Supplies Expense 29 5050 Postage and Delivery 30 5060 Rent 415.00 900.00 7,610.00 260.00 8.00 588.88 79.00 25.00 308.61 18.57 195.34 1.600.00 0.00 250.00 31 5070 Telephone 32 5080 Utilities Electricity Expense 335090 Utilities Heating Expense--Gas 34 5100 Utilities Vater 35 4040 Interest Income 36 TOTAL 30 175.00 35.00 129.394.07 66.43 129.394.07 Trial Balance Adjusting Entries Croit References Journal TB 01312013 Worksh Type here to search Review View Formulas Data Home Insert File Page Layout Wrap Te - 110 A A Arial of Cut Da Copy A.EE Merge & Paste BIU Format Painter R Alignment Font Clipboard C33 X for D E B 1 ACCOUNT TITLE 1/31/2013 UNADJUSTED TRIAL BALANCE DEBIT CREDIT 7 DE REVENUE 2 3 4 5 6 ACCT NO. 8 33 34 35 Revenu 36 Revenu 37 Revenu 38 39 40 41 5080 5090 5100 4040 45 TOTAL 46 47 48 49 50 51 EXPENSES Trial Balance Circulat Reference Adjusting Entries Journal TB 01312013 Worksheet E O Type here to search Clipboard vlookup C11 E D B 1 2 3 4 5 ACCOUNT TITLE 1/31/2013 UNADJUSTED TRIAL BALANCE DEBIT CREDIT IVLOOKUP VLOOKUP 17,650.00 0.00 950.00 0.00 2.850.00 0.00 vlookup Accounts Receivable Office Supplies Prepaid Insurance 6 ACCT 7 NO. 8 11 Link 12 1030 13 1040 14 1050 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 LIABILITIES STOCKHOLDERS' EQUITY Trial Balance Adjusting Entries Journal TB 01312013 Werk Circular References Type here to search G D E A CREDIT DATE DEBIT 237.50 237.50 325.00 325.00 2 3 583.00 4 583.00 EXPLANATION POST Blank Insurance Expense Prepaid Insurance Blank Blank Supplies Expense Blank Supplies Blank Blank Depreciation Expense Blank Accumuleted depreciation -...-Business Vehicles Blank Blank Depreciation Expense Blank Accumuleted depreciation Equipment Blank Blank Equipment Blank Capital Blank Blank Cash Blank Capital Blank Blank 15 142.00 16 17 142.00 18 3,000.00 3.000.00 19 20 21 22 23 24 25 26 5,000.00 5.000.00 Styles G 1 2 3 4 5 6 7 1 M ACCT NO. ACCOUNT TITLE 1012013 UNADJUSTED THAL BALANCE DEBIT CHE DE ADJUSTMENTS REVENUE DET ADJUSTED THUL ALANCE DEI Revenu Revenu Revenu CREDIT CREDIT INCOME STATEMENT DET CREDIT BALANCE SMIT COM 34 35 36 37 38 39 40 41 SOHO 5090 41 5100 4040 45 TOTAL 46 EXPENSES 49 50 51 52 4 5 6 7 B ACCT NO ACCOUNT TITLE 1/31/2013 UNAJUSTED THIAL BALANCE DET CHI ADJUSTMENTS HINT ADJUSTED THAL BALANCE DEINE CHINO CHINI INCOM STATEMENT DHE CHI. RE! DINE ASSETS ve the up Accounts Receivable Office Supplies Prepaid insurance v M l JP Link int Link VIP 17 650 00 95000 2 050 00 Link 000 000 000 9 10 11 Link 12 1030 13 1040 1050 15 16 17 18 19 20 21 22 LIABILITIES 24 25 26 27 Debit Credit 2 3 4 5 44,272.46 92.21 17,650.00 950.00 2,850.00 0.00 49,000.00 8,536.00 7 8 9 + 3,764.00! 0.00 1010 Checking 1020 Petty Cash 1030 Accounts Receivable 1040 Office Supplies 1050 Prepaid Insurance 1060 Undeposited Funds 1070 Business Vehicles:Original Cost 10 1080 Office Furniture/Equipment:Original Cost 11 2010 Accounts Payable 12 2020 Loan Payable 132030 Loan Payable:Business Vehicles Loan 14 2040 Loan Payable Office Furniture/Equipment Loan 15 3010 Carena Ny. Capital 16 3020 Carena Ng, Capital Draws 17 3025 Carena Ny. Capital Investments 18 3030 Retained Earnings 194010 Income Installation Income 20 4020 Income Technical Support Income 21 4030 Income Training Income 22 5005 Advertising Expense 23 5010 Bank Service Charges 24 5015 Business Vehicles Expense 25 5020 Dues and Subscriptions 26 5030 Equipment Rental 275040 Interest Expense Loan Interest 28 5045 Office Supplies Expense Trial Balance 34,532.81 3,970.831 53,135.00 2,500.00 25,000.00 0.00 415.00 900.00 7.610.00! 260.00 8.00 508.88 79.00 25.00 308.61 18.57 53,135.00 2,500.00 25,000.00 0.00 415.00! 900.00 7.610.00 260.00 8.00 + A 15 3010 Carena Ng. Capital 16 3020 Carena Ng. Capital:Draws 17 3025 Carena Ng. Capital:Investments 18 3030 Retained Earnings 194010 Income:Installation Income 20 4020 Income:Technical Support Income 21 4030 Income:Training Income 22 5005 Advertising Expense 23 5010 Bank Service Charges 245015 Business Vehicles Expense 25 5020 Dues and Subscriptions 26 5030 Equipment Rental 27 5040 Interest Expense:Loan Interest 28 5045 Office Supplies Expense 295050 Postage and Delivery 305060 Rent 31 1 5070 Telephone 32 5080 Utilities Electricity Expense 33 5090 Utilities Heating Expense --Gas 34 5100 Utilities Vater 354040 Interest Income 36 TOTAL 37 38 39 40 588.88 79.00 25.00 308.61 18.57 195.34 1.600.00 0.00 250.00 175.00 35.00 123.394.07 66.43 129,394.07 ste Format Painter Font Alignm Clipboard 337 E Jan 31, 13 2 Debit Credit 3 4 44,272.46 92.21 17,650.00 950.00 2,850,00 0.00 49,000.00 8,536.00 3.764.00 0.00 1010 Checking 1020 Petty Cash 5 1030 Accounts Receivable 6 1040 Office Supplies 7 1050 Prepaid Insurance 8 1060 Undeposited Funds 9 1070 Business Vehicles:Original Cost 10 1080 Office Furniture Equipment:Original Cost 11 2010 Accounts Payable 12 2020 Loan Payable 13 2030 Loan Payable:Business Vehicles Loan 14 2040 Loan Pagable:Office FurniturelEquipment Loan 15 3010 Carena Ng. Capital 16 3020 Catena Ng. Capital:Draves 17 3025 Carena Ng, Capital Investments 18 3030 Retained Earnings 19 4010 Income Installation Income 20 4020 Income:Technical Support Income 21 4030 Income:Training Income 22 5005 Advertising Expense 23 5010 Bank Service Charges 24 5015 Business Vehicles Expense 25 5020 Dues and Subscriptions 26 5030 Equipment Rental 27 5040 Interest Expense Loan Interest Trial Balance Adjusting Entries 34,532.81 3,970.83 53,135.00 2,500.00 25,000.00 0.00 415.00 300.00 +2.00 260.00 8.00 588.89 79.00 25.00 308.61 Journal TB 01312013 Work O Type here to search Clipboard E F D B 3,764.00 0.00 34,532.81 3,970.83 53,135.00 2,500.00 25,000.00 0.00 2010 Accounts Payable 2020 Loan Payable 2030 Loan Payable:Business Vehicles Loan 2040 Loan Payable Office Furniture/Equipment Loan 5 3010 Carena Ng, Capital 6 3020 Carena Ng. Capital:Draws 17 3025 Carena Ng. Capital:Investments 18 3030 Retained Earnings 19 4010 Income:Installation Income 20 4020 Income:Technical Support Income 21 4030 Income Training Income 22 5005 Advertising Expense 23 5010 Bank Service Charges 24 5015 Business Vehicles Expense 25 5020 Dues and Subscriptions 26 5030 Equipment Rental 27 5040 Interest Expense Loan Interest 28 5045 Office Supplies Expense 29 5050 Postage and Delivery 30 5060 Rent 415.00 900.00 7,610.00 260.00 8.00 588.88 79.00 25.00 308.61 18.57 195.34 1.600.00 0.00 250.00 31 5070 Telephone 32 5080 Utilities Electricity Expense 335090 Utilities Heating Expense--Gas 34 5100 Utilities Vater 35 4040 Interest Income 36 TOTAL 30 175.00 35.00 129.394.07 66.43 129.394.07 Trial Balance Adjusting Entries Croit References Journal TB 01312013 Worksh Type here to search Review View Formulas Data Home Insert File Page Layout Wrap Te - 110 A A Arial of Cut Da Copy A.EE Merge & Paste BIU Format Painter R Alignment Font Clipboard C33 X for D E B 1 ACCOUNT TITLE 1/31/2013 UNADJUSTED TRIAL BALANCE DEBIT CREDIT 7 DE REVENUE 2 3 4 5 6 ACCT NO. 8 33 34 35 Revenu 36 Revenu 37 Revenu 38 39 40 41 5080 5090 5100 4040 45 TOTAL 46 47 48 49 50 51 EXPENSES Trial Balance Circulat Reference Adjusting Entries Journal TB 01312013 Worksheet E O Type here to search Clipboard vlookup C11 E D B 1 2 3 4 5 ACCOUNT TITLE 1/31/2013 UNADJUSTED TRIAL BALANCE DEBIT CREDIT IVLOOKUP VLOOKUP 17,650.00 0.00 950.00 0.00 2.850.00 0.00 vlookup Accounts Receivable Office Supplies Prepaid Insurance 6 ACCT 7 NO. 8 11 Link 12 1030 13 1040 14 1050 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 LIABILITIES STOCKHOLDERS' EQUITY Trial Balance Adjusting Entries Journal TB 01312013 Werk Circular References Type here to search G D E A CREDIT DATE DEBIT 237.50 237.50 325.00 325.00 2 3 583.00 4 583.00 EXPLANATION POST Blank Insurance Expense Prepaid Insurance Blank Blank Supplies Expense Blank Supplies Blank Blank Depreciation Expense Blank Accumuleted depreciation -...-Business Vehicles Blank Blank Depreciation Expense Blank Accumuleted depreciation Equipment Blank Blank Equipment Blank Capital Blank Blank Cash Blank Capital Blank Blank 15 142.00 16 17 142.00 18 3,000.00 3.000.00 19 20 21 22 23 24 25 26 5,000.00 5.000.00 Styles G 1 2 3 4 5 6 7 1 M ACCT NO. ACCOUNT TITLE 1012013 UNADJUSTED THAL BALANCE DEBIT CHE DE ADJUSTMENTS REVENUE DET ADJUSTED THUL ALANCE DEI Revenu Revenu Revenu CREDIT CREDIT INCOME STATEMENT DET CREDIT BALANCE SMIT COM 34 35 36 37 38 39 40 41 SOHO 5090 41 5100 4040 45 TOTAL 46 EXPENSES 49 50 51 52 4 5 6 7 B ACCT NO ACCOUNT TITLE 1/31/2013 UNAJUSTED THIAL BALANCE DET CHI ADJUSTMENTS HINT ADJUSTED THAL BALANCE DEINE CHINO CHINI INCOM STATEMENT DHE CHI. RE! DINE ASSETS ve the up Accounts Receivable Office Supplies Prepaid insurance v M l JP Link int Link VIP 17 650 00 95000 2 050 00 Link 000 000 000 9 10 11 Link 12 1030 13 1040 1050 15 16 17 18 19 20 21 22 LIABILITIES 24 25 26 27 Debit Credit 2 3 4 5 44,272.46 92.21 17,650.00 950.00 2,850.00 0.00 49,000.00 8,536.00 7 8 9 + 3,764.00! 0.00 1010 Checking 1020 Petty Cash 1030 Accounts Receivable 1040 Office Supplies 1050 Prepaid Insurance 1060 Undeposited Funds 1070 Business Vehicles:Original Cost 10 1080 Office Furniture/Equipment:Original Cost 11 2010 Accounts Payable 12 2020 Loan Payable 132030 Loan Payable:Business Vehicles Loan 14 2040 Loan Payable Office Furniture/Equipment Loan 15 3010 Carena Ny. Capital 16 3020 Carena Ng, Capital Draws 17 3025 Carena Ny. Capital Investments 18 3030 Retained Earnings 194010 Income Installation Income 20 4020 Income Technical Support Income 21 4030 Income Training Income 22 5005 Advertising Expense 23 5010 Bank Service Charges 24 5015 Business Vehicles Expense 25 5020 Dues and Subscriptions 26 5030 Equipment Rental 275040 Interest Expense Loan Interest 28 5045 Office Supplies Expense Trial Balance 34,532.81 3,970.831 53,135.00 2,500.00 25,000.00 0.00 415.00 900.00 7.610.00! 260.00 8.00 508.88 79.00 25.00 308.61 18.57 53,135.00 2,500.00 25,000.00 0.00 415.00! 900.00 7.610.00 260.00 8.00 + A 15 3010 Carena Ng. Capital 16 3020 Carena Ng. Capital:Draws 17 3025 Carena Ng. Capital:Investments 18 3030 Retained Earnings 194010 Income:Installation Income 20 4020 Income:Technical Support Income 21 4030 Income:Training Income 22 5005 Advertising Expense 23 5010 Bank Service Charges 245015 Business Vehicles Expense 25 5020 Dues and Subscriptions 26 5030 Equipment Rental 27 5040 Interest Expense:Loan Interest 28 5045 Office Supplies Expense 295050 Postage and Delivery 305060 Rent 31 1 5070 Telephone 32 5080 Utilities Electricity Expense 33 5090 Utilities Heating Expense --Gas 34 5100 Utilities Vater 354040 Interest Income 36 TOTAL 37 38 39 40 588.88 79.00 25.00 308.61 18.57 195.34 1.600.00 0.00 250.00 175.00 35.00 123.394.07 66.43 129,394.07