Unadjusted Trial Balance 12/31/16 Total of Debits & Credits Adjustments Adjusted Trial Balance Account Names Credit(use total as a check) S 1,053,696$ 382,323$ 689,323 689,323 Accounts Receivable Allowance for Bad Debts 3,600 37,000 39,500 300 3,600 3,600 7,200 300 7,200 840 Accumulated Furniture Accumulated 3,000 3,000 6,000 6,000 ation-Furniture 700 271,485 4,500 271,485 4,500 271,485 4,500 (1,500) Short Term Investment- T Tradin 1,500 1,500 Accounts Pa Unearned Revenue Salaries Payable 3,600 1,800 685 8,500 900 ,460 900 303,970 500,000 303,970 500,000 note payable (500,000 48,932 (18,532 Bonds Payable Discount on Bonds Payable Inerest Payable Daniels, Retained Ea Common Stock Paid in Preferred Stock Paid in Sales Revenue Service Revenue Unrealized Interest Revenue COGS Rent 49,521 48,932 18,532 18,532 36,000 13,452 125,000 12,500 102,915 34,100 36,000 13,452 125,000 2,500 102,915 34,100 (36,000) (13,452 (125,000 (12,500 (102,915 in excess par P/S 1,500 1,500 1,500 275 27,200 4,960 27,200 4,960 27,200 4,960 11,275 19,121 1,275 1,275 Bad Debt nse-Furniture 700 700 Net Income