Prepare the Trial and Adjustments

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A 1 Cash 2 AR 3 Merch Inv 4 office supplies 5 tools 6 A/D-Tools 7 Vehicle 8 A/D-Vehicle 9 AP 10 Notes Payable 11 Owner capital 12 Owner Withdrawls 13 Sales 14 Sales Discunts 15 Sales returns 16 Cost of goods sold 17 salaries exp. 18 repair Expense 19 Delivery Exp 20 telephone exp 21 Utilities Exp 22 Rent Exp 23 Advertising EXP 24 Bank service fee 25 Insurance EXP 26 inspection exp 27 office supplies EXP 92,460 19,064 44,141 908 19,250 6,500 18,000 7,200 17,900 40,000 126,850 12,800 106,020 615 1,400 63,528 18,000 340 110 280 388 3,200 2,630 25 4,800 1,040 1,516 Trial Balance Acct. No. Account Title Adjustments Debit Credit Debit Credit 100 Cash 120 Accounts Receivable 130 Prepaid Insurance 140 Merchandise Inventory 150 JOffice Supplies 160 Tools 161 A/D-Tools Vehicle 162 163 A/D - Vehicle 200 Accounts Payable 210 Interest Payable 220 salaries & Wages Payable 230 Notes Payable Owner's Capital 310 Owner's Withdrawals 400 Sales 300 602 4 401 Sales Discounts 402 Sales Returns & Allowances 500 Cost of Goods Sold 600 Salaries & Wages Expense 601 Repair Expense Delivery Expense 603 Telephone Expense 604 Utilities Expense 605 Rent Expense 606 Advertising Expense 607 Bank Service Fee insurance Expense Depreciation Expense-Tools 610 Depreciation Expense - Vehicle 611 Inspection Expense 612 Office Supplies Expense 613 Miscellaneous Income or Expense (Plug Only 800 Interest Expense Total 608 609 Net Income Total