Trial Balance

DR

CR

Cash

         10,000

AR

           2,000

Supplies

           1,000

Equipment

           5,000

Accum depreciation

           2,000

Automobile

         15,000

Accum depreciation

           3,000

AP

           5,000

Wages Payable

           2,000

Unearned Fees

           3,000

Jones, Capital

         10,700

Jones, Drawing

           1,000

Fees Earned

         12,000

Rent Expense

           2,000

Wages Expense

           1,000

Utility Expense

              500

Supplies Expense

                  -  

Depreciation Expense

                  -  

Misc. Expense

              200

Total

         37,700

         37,700

The following adjustments have accured. Place these on your worksheet under the following

Adjustments

Adj. Trial Balance

Income Statement

Balance Sheet

.

If the account is not currently there, add it to the bottom.

1. Used $500 of supplies.

2. Earned $5,000 of fees this period, but have not been billed yet

3. Depreciation expense on the equipment is period is $300

4. Wages earned but not paid yet, $2000

5. Earned $1000 of the unearned fees