The account balance (in thousands) that appears on the trial balance (below) is taken from the ledger of Samurai Pty Ltd on 31 October 2019.

Additional information (in thousands) for October that has not been recorded in the account is as follows:

a. The physical inventory count shows 500 yen of stock in stock as of October 31st.

b. The insurance amount that ends in October is 200.

c. Equipment depreciation for October is 400 yen.

d. The salary payable for October is 1,100 yen but will be paid in early November.

Instructions

Using the information above, complete the worksheet on the following page for Samurai Pty Ltd for October.

Samurai Pty Ltd Worksheet For the Month Ended October 31, 2019 Trial Balance Adjusted Income Statement of Adjustments Trial Balance Statement Financial Position Account Titles Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Cash 1,000 Supplies 1, 100 Prepaid Insurance 2,200 Equipment 24,000 Accum. Depreciation- Equipment 4,500 Accounts Payable 2,400 Notes Payable 4,000 Share Capital-Ordinary 5,300 Retained Earnings 10,000 Dividends 2,400 Service Revenue 4,900 Utilities Expense 400 Totals 31,100 31,100 Supplies Expense Insurance Expense Depreciation Expense Salaries/Wages Expense Salaries/Wages Payable Totals Net Income Totals