PART II WORKSHEET COMPLETION Instructions: Complete the partial worksheet presented below, inserting additional labels as needed

AUBREY SERVICES AGENCY

Partial Worksheet

For the Month Ended April 30, 2012

Account Titles

Adjusted Trial Balance

Income Statement

Balance Sheet

Dr.

Cr.

Dr.

Cr.

Dr.

Cr.

Cash

6,500.00

Accounts Receivable

2,000.00

Supplies

3,075.00

Prepaid Insurance

2,000.00

Prepaid Rent

500.00

Equipment

35,000.00

Accum. Depreciation

4,000.00

Notes Payable

14,000.00

Account Payable

12,000.00

Unearned Service Revenue

2,000.00

Salaries and Wages Payable

1,300.00

Interest Payable

50.00

Owner's Capital

9,825.00

Owner's Drawings

2,000.00

Service Revenue

20,300.00

Interest Expenses

400.00

Salaries and Wages Expenses

7,000.00

Supplies Expenses

1,500.00

Rent Expenses

2,000.00

Insurance Expenses

1,500.00

Totals

63,475.00

63,475.00