Pacifica Consulting End-of-Period Spreadsheet For the Year Ended August 31, 2014 Unadjusted Trial Balance Dr. Adjusted Adjustments Trial Balance Account Title Cr. Dr Cr. Cr. 10,650 25,350 2,690 20,790 10,650 25,350 430 20,790 Cash Accounts Receivable Supplies Office Equipment Accumulated Depreciation Accounts Payable Salaries Payable Capital Stock Retained Earnings Dividends Fees Earned SalaryExpense Supplies Expense Depreciation Expense Miscellaneous Expense (a) 2,260 4,150 6,840 330 8,500 17,360 2,810 (b) 1,340 6,840 (c)330 8,500 17,360 3,300 3,300 48,060 48,060 (c)330 (a) 2,260 (b) 1,340 19,090 2,260 1,340 2,030 3,930 85,240 18,760 2,030 83,570 83,570 3,930 85,240