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Computer Adjusting Journal Entries January 31, 2022 POST DEBIT CREDIT $ 237.50 DATE EXPLANATION 1/31/22 a. Insurance Expense Prepaid Insurance (Insurance expense for 1 month adjusted) $ 237.50 $ 325.00 b. Supplies Expense Supplies (Office supplies of $325 used this month) $ 325.00 $ 583.00 c. Depreciation Expense Accumulated depreciation - Business Vehicles (Depreciation charged for 1 month) $ 583.00 $ 142.00 d. Depreciation Expense Accumulated depreciation - Equipment (Depreciation charged for 1 month) $ 142.00 $ 3,000.00 e. Equipment Capital (Capital introduced to business in the form of equipment) $ 3,000.00 $ 5,000.00 f. Cash Capital (Cash introduced into business) $ 5,000.00 Computer Worksheet January 31, 2022 ADJUSTMENTS ACCT NO. ACCOUNT TITLE 1/31/22 UNADJUSTED TRIAL BALANCE DEBIT CREDIT ADJUSTED TRIAL BALANCE DEBIT CREDIT INCOME STATEMENT DEBIT CREDIT BALANCE SHEET DEBIT CREDIT DEBIT CREDIT 1010 1020 1030 1040 1050 1060 1070 1080 1090 1100 ASSETS Checking Petty Cash Accounts Receivable Office Supplies Prepaid Insurance Undeposited Funds Business Vehicles:Original Cost Office Furniture/Equipment:Original Cost 44,272.46 9221 17,650.00 950.00 2,850.00 0.00 49,000.00 8,536.00 LIABILITIES 2010 Accounts Payable 2020 Loan Payable 2030 Loan Payable:Business Vehicles Loan 2040 Loan Payable:Office Furniture/Equipment Loan 3,784.00 0.00 34,532.81 3,970.83 STOCKHOLDERS' EQUITY 3010 Carena Ng Capital 3020 Carena Ng Capital:Draws 3025 Carena Ng Capital Investments 3030 |Retained Earnings 0.00 2,500.00 0.00 0.00 53,135.00 0.00 25,000.00 0.00 REVENUE 4010 Income:Installation Income 4020 Income:Technical Support Income 4030 Income:Training Income 4040 Interest Income 415.00 900.00 7,610.00 66.43 EXPENSES 5005 Advertising Expense 5010 Bank Service Charges 5015 Business Vehicles Expense 5020 Dues and Subscriptions 5030 Equipment Rental 5040 Interest Expense:Loan Interest 5045 Office Supplies Expense 5050 Postage and Delivery 5060 Rent 5070 Telephone 5080 Utilities:Electricity Expense 5090 Utilities: Heating Expense--Gas 5100 Utilities:Water 260.00 8.00 588.BB 79.00 25.00 308.61 18.57 195.34 1,600.00 0.00 250.00 175.00 35.00 Sub-totals 129,394.07 0.00 0.00 0.00 0.00 -------- 129,394.07 0.00 0.00 0.00 0.00 .................................................................................. TOTALS 0.00 0.00 0.00 0.00