Rosalina Besario Surveyors Worksheet For the Month Ended May 31, 2020 Account Title Unadjusted Trial Balance Adjustments Adjusted 1 Debit Credit Debit Credit Debit Cash 210,000 210,000 Accounts Receivable 930,000 930,000 Prepaid Advertising 360,000 140,000 220,000 Engineering Supplies 270,000 180,000 90,000 Survey Equipment 1,890,000 1,890,000 Accum. Dep - Survey Equipment 640,000 160,000 Accounts Payable 190,000 Unearned Survey Revenues 120,000 40,000 Notes Payable 500,000 Salaries Payable 140,000 Interest Payable 60,000 Besario, Capital 1,120,000 Besario, Withdrawals 700,000 700,000 Survey revenues 6,510,000 40,000 Salaries Expenses 3,270,000 140,000 3,410,000 Advertising Expense 140,000 140,000 Supplies Expense 180,000 180,000 Depreciation Expense 160,000 160,000 Interest Expense 60,000 60,000 Rent Expense 960,000 960,000 Insurance Expense 250,000 250,000 Utilities Expense 160,000 160,000 Miscellaneous Expense 80,000 80,000 Totals 9,080,000 9,080,000 9,440,000 Profit Adjusting Entries Advertising Expense 140000 Prepaid Advertising 140000 Supplies Expense 180000 Supplies 180000 Depreciation Expense 160000 Accumulated Dep 160000