The Unadjusted Trial Balance and the Income Statement and Balance Sheetwere taken from the work sheet of Aris Castro, CPA, on March 31, 2017.The balances of the income statement and the balance sheet accounts are already adjusted.

The Unadjusted Trial Balance and the Income Statement and Balance Sheet were taken from the work sheet of Aris Castro, CPA, on March 31, 2017. The balances of the income statement and the balance sheet accounts are already adjusted. Unadjusted Income Statement Balance Sheet Trial Balance Cash P 5,200 P 5,200 Supplies 2,400 (2) Prepaid Rent 1,100 (3) Office Equipment 51,100 51,100 Accumulated Depreciation-O. Equip. P 6,200 P (4) Accounts Payable 4,600 4,600 Salary Payable (5) Unearned Professional Fees Income 4,400 (6) Long-term Notes Payable 10,000 10,000 Aris Castro, Capital 25,800 25,800 Aris Castro, Drawing 1,000 1,000 Professional Fees Income 14,800 P 19, 100 Salary Expense 3,000 P 3,800 Rent Expense 1,200 1,400 Depreciation Expense 300 Supplies Expense 400 Utilities Expense 800 300 Total P 65,800 P 65,800 P 6,700 P 19,100 P (7) P (8) Net Profit (1) (9) Total [10) 11. Adjusting Entries