Manning Delivery Service Worksheet December 31, 2016 Unadjusted Trial Balance Adjustments Account Title Debit Credit Cash 22,750 Accounts Receivable 1,200 Office Supplies 600 (d) 250 (d) 350 Prepaid Insurance 450 (c) 450 Truck 17,000 Acc. Dep.Truck Accounts Payable 0 Salaries Payable Unearned Revenue 1,700 (e) 600 (e) 1100 Common Stock 34,000 Dividends 2,700 Service Revenue 12,500 (e) 12500 Salaries Expense 1,500 (a) 1500 Dep. Exp.Truck (b) 1600 Insurance Expense Fuel Expense 200 200 Rent Expense 1,800 1800 Supplies Expense 48,200 48,200 1900 Net income or loss Choose from any list or enter any number in the input fields and then click Check Answer.

a.	Accrued Salaries Expense, $ 1,500.
b.	Depreciation was recorded on the truck using the straight-line method. Assume a useful life of 5 years and a salvage value of $8,000.
c.	Prepaid Insurance for the month has expired $450.
d.	Office supplies on hand, $250.
e.	Unearned Revenue earned during the month, $600.
f.	Accrued Service Revenue, $850.

Manning Delivery Service

Worksheet

December 31, 2016

		Unadjusted
		Trial Balance		Adjustments
	Account Title	Debit	Credit
	Cash	22,750
	Accounts Receivable	1,200
	Office Supplies	600
	Prepaid Insurance	450
	Truck	17,000
	Acc. Dep.Truck
	Accounts Payable		0
	Salaries Payable
	Unearned Revenue		1,700
	Common Stock		34,000
	Dividends	2,700
	Service Revenue		12,500
	Salaries Expense	1,500		(a)	1500
	Dep. Exp.Truck			(b)	1600
	Insurance Expense
	Fuel Expense	200			200
	Rent Expense	1,800			1800
	Supplies Expense
		48,200	48,200				1900
	Net income or loss

Choose from any list or enter any number in the input fields and then click Check Answer.