Prepare an adjusted trial balance as of November 30 for Shine King Cleaning.

Review the adjusting journal entries:

Date		Accounts and Explanation	Debit	Credit
Nov.	30	Supplies Expense	190
		Cleaning Supplies		190
		To record cleaning supplies used.

Nov.	30	Depreciation ExpenseEquipment and Truck	205
		Accumulated DepreciationEquipment and Truck		205
		To record depreciation on plant assets.

	.
	.

Nov.	30	Interest Expense	222
		Interest Payable		222
		To accrue interest expense.

	.

Nov.	30	Rent Expense	800
		Prepaid Rent		800
		To record rent expense.

	.
	.

Nov.	30	Insurance Expense	100
		Prepaid Insurance		100
		To record insurance expense.

	.

Nov.	30	Unearned Revenue	250
		Service Revenue		250
		To record service revenue earned that was collected in advance.

Prepare an adjusted trial balance by completing the partial worksheet below:

Shine King Cleaning

Preparation of Adjusted Trial Balance

November 30, 2018

Unadjusted Trial Balance

Adjustments

Adjusted Trial Balance

Account Names	Debit	Credit
Cash	109,000
Accounts Receivable	600
Cleaning Supplies	300
Prepaid Rent	3200
Prepaid Insurance	1200
Equipment	7300
Truck	5000
Accum. Depr. Equip and Truck
Accounts Payable		2400
Unearned Revenue		6000
Interest Payable
Notes Payable		90000
Hill, Capital		27000
Hill, Withdrawals	1000
Service Revenue		3700
Salaries Expense	1200
Advertising Expense	100
Utilities Expense	100
Supplies Expense
Depreciation Expense
Interest Expense
Rent Expense
Insurance Expense	_________	_______
Total	129,100	129,00

Debit	Credit

Debit	Credit