prepare the following:

bank reconciliation aging of account

adjusted entries

t-accounts (for the adjustments, post the entries)

workshheet

unadjusted trial balance

debit credit

cash in bank 50,000

accounts receivable 60,000

notes receivable 15,000

prepaid advertising 36,000

engineering supplies 27,000

survey equipment 189,000

accumulated depreciation- survey equipment 64,000

accounts payable 19,000

unearned survey revenues 31,000

notes payable 50,000

capital 112,000

drawing 70,000

survey revenues 357,000

salaries expense 32,700

rent expense 96,000

insurance expense 25,000

utilities expense 16,000

miscellaneous expense 17,000

TOTALS 633,700 633,700

NOTE:

book reconciliation items

expense portion of the prepaid advertising amounting to 14,000

expense portion of the engineering supplies amounting to 18,000

depreciation expense during the month amounting to 16,000

revenue portion of the unearned revenue amounting to 4,000 is to be recognized

accrued salaries expense is to be recognized amounting to 14,000

accrued interest expense is to be recognized amounting to 6,000

allowance for doubtful accounts is to be recognized using the aging accounts