Nash Golf Club, Inc. Trial Balance December 31 Debit Credit Cash $19,860 Accounts Receivable 16,600 Allowance for Doubtful Accounts $1,200 Prepaid Insurance 8,900 Land 393,400 Buildings 150,000 Accumulated Depreciation-Buildings 36,316 Equipment 184,100 Accumulated Depreciation-Equipment 72,710 Common Stock 367,700 Retained Earnings 244,175 Dues Revenue Green Fees Revenue 194,200 5,439 Rent Revenue 18,700 Utilities Expenses 58,630 Salaries and Wages Expense 80,600 Maintenance and Repairs Expense 28,350 $940,440 $940,440 Bal. Bal. Cash 19,860 Accounts Receivable 16,600 Allow. for Doubtful Accts. Bal. Land Bal. 393,400 Buildings Bal. 150,000 1,200 Adj. 792 1992 > Accum. Depr.-Buildings Bal. 36,316 Adj. 5000 Rent Receivable Adj. 1700 Salaries and Wages Payable Adj. Equipment Bal. 184,100 Bal. Prepaid Insurance 41316 3904 8,900 Adj. 3160 5740 Common Stock Bal. Retained Earnings Bal. Dues Revenue 367,700 244,175 Adj. 9608 Bal. 194,200 Green Fees Revenue 5,439 Bal. > Bal. Rent Revenue Bal. 18,700 1700 Adj. Utilities Expenses 58,630 Adj. Bal. Bad Debt Expense 792 Unearned Dues Revenue Adj. Salaries and Wages Expense 80,600 Bal. Adj. 3904 Maintenance and Repairs Expense 28,350 Depreciation Expense Adj. 18410 Adj. 5000 9608 > > Accum. Depr.-Equipment Bal. 72,710 Adj. 18410 Insurance Expense Adj. 3160 91120 Cash Accounts Receivable Allowance for Doubtful Accounts Prepaid Insurance Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment NASH GOLF CLUB, INC. Adjusted Trial Balance December 31, XXXX $ Debit 19860 $ 16600 393400 150000 184100 Credit 792 3160 5000 18410 Common Stock Retained Earnings Dues Revenue Green Fees Revenue Rent Revenue Utilities Expenses Salaries and Wages Expense 9608 58630 3904 Maintenance and Repairs Expense 28350 Depreciation Expense Insurance Expense Rent Receivable Bad Debt Expense 23410 3160 1700 792 367700 244175 5439 1700 Salaries and Wages Payable Unearned Dues Revenue 3904 9608 $ $ 656374